Companies (Statutory Audits) Act 2018

Amendment of section 14 of Act of 1893

56. Section 14 of the Act of 1893 is amended, in subsection (2)—

(a) in paragraph (a), by the substitution of “statutory auditor” for “auditor or auditors”,

(b) by the substitution of the following paragraph for paragraph (d):

“(d) shall state whether the audit has been conducted by a statutory auditor and by whom.”,

and

(c) by the substitution of “report of the statutory auditor” for “report of the auditors”.