Companies Act 2014
Condition to be satisfied common to declarations referred to in section 204 , 205 or 207 | ||
208. A declaration referred to in section 204 , 205 or 207 shall have no effect for the purposes of this Act unless it is accompanied by a report— | ||
(a) drawn up in the prescribed form, by a person who is qualified at the time of the report to be appointed, or to continue to be, the statutory auditor of the company; and | ||
(b) which shall state whether, in the opinion of that person, the declaration is not unreasonable. |