Auditor's report

A statement from the auditors (accountants) that they have examined a company's financial statements to check whether they have been properly kept and whether they represent a true and fair view of the company's results and financial position. Under the companies legislation companies of a certain size are required to have their annual accounts ( www.practicallaw.com/A35818) audited. Auditors' reports may also be required by statute in relation to certain transactions to be carried out by a company.

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