Section 495(5)

Where more than one person is appointed as an auditor— all the persons appointed must jointly make a report under this section and the report must include a statement as to whether all the persons appointed agree on the matters contained in the report, and if all the persons appointed cannot agree on the matters contained in the report, the report must include the opinions of each person appointed and give reasons for the disagreement.

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