Section 714(6)
CA 2006
Companies Act 2006 · United Kingdom
It must in addition have annexed to it a report addressed to the directors by the company's auditor stating that— he has inquired into the company's state of affairs, the amount specified in the statement as the permissible capital payment for the shares in question is in his view properly determined in accordance with sections 710 to 712, and he is not aware of anything to indicate that the opinion expressed by the directors in their statement as to any of the matters mentioned in subsection (3) above is unreasonable in all the circumstances.
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Source: legislation.gov.uk · retrieved 2026-09-04