Companies (Amendment) Act, 1986

Consideration by auditors of consistency of directors report with company's account.

15.—It shall be the duty of the auditors of a company, in preparing the report in relation to the company required by section 163 of the Principal Act, to consider whether the information given in the report of the directors of the company relating to the financial year concerned is consistent with the accounts prepared by the company for that year and they shall state in the report whether, in their opinion, such information is consistent with those accounts.