Section 495(4)

The auditor’s report— must be either unqualified or qualified, must include a reference to any matters to which the auditor wishes to draw attention by way of emphasis without qualifying the report, must include a statement on any material uncertainty relating to events or conditions that may cast significant doubt about the company’s ability to continue to adopt the going concern basis of accounting, and must identify the auditor’s place of establishment.

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Source: legislation.gov.uk · retrieved 2026-09-04