Section 498(2)

If the auditor is of the opinion— the auditor shall state that fact in his report. that adequate accounting records have not been kept, or that returns adequate for their audit have not been received from branches not visited by him, or that the company's individual accounts are not in agreement with the accounting records and returns, or in the case of a quoted company ..., that the auditable part of its directors' remuneration report is not in agreement with the accounting records and returns,

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