Cap. 168 чл. 142Auditor’s report.

(1) The auditors shall make a report to the members on the accounts examined by them, and on every balance sheet and profit and loss account laid before the company in general meeting during their tenure of office, and the report shall contain statements as to the following matters:

(a) whether they have obtained all the information and explanations which to the best of their knowledge and adequate for the purposes of their audit have been received from branches not visited by them;

(c) whether the company’s balance sheet and profit and loss account dealt with by the report are in agreement with the books of account and returns;

(d) whether, in their opinion and to the best of their knowledge and according to the explanations given to them, the said accounts give the information required by this Ordinance in the manner as required and give a true and fair view, in the case of the balance sheet, of the company’s affairs as at the end of its financial year, and, in the case of the profit and loss account, of the profit or loss for its financial year.

(2) The auditor’s report shall be read before the company in general meeting.