Section 498(1)

A company's auditor, in preparing his report, must carry out such investigations as will enable him to form an opinion as to— whether adequate accounting records have been kept by the company and returns adequate for their audit have been received from branches not visited by him, and whether the company's individual accounts are in agreement with the accounting records and returns, and in the case of a quoted company ..., whether the auditable part of the company's directors' remuneration report is in agreement with the accounting records and returns.

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