in the case of a private company, to be sent out to members under section 423;

in the case of a public company, to be laid before the company in general meeting under section 437.

the identity of the company whose annual accounts are the subject of the audit,

a description of the annual accounts that are the subject of the audit (including the period covered by those accounts),

a description of the financial reporting framework that has been applied in the preparation of those accounts, and

a description of the scope of the audit identifying the auditing standards in accordance with which the audit was conducted.

have been properly prepared in accordance with the relevant financial reporting framework; and

have been prepared in accordance with the requirements of this Act F3....

where the accounts comprise only micro-entity minimum accounting items, the auditors must disregard any provision of an accounting standard which would require the accounts to contain information additional to those items,

in relation to a micro-entity minimum accounting item contained in the accounts, the auditors must disregard any provision of an accounting standard which would require the accounts to contain further information in relation to that item, and

where the accounts contain an item of information additional to the micro-entity minimum accounting items, the auditors must have regard to any provision of an accounting standard which relates to that item.

must be either unqualified or qualified,

must include a reference to any matters to which the auditor wishes to draw attention by way of emphasis without qualifying the report,

must include a statement on any material uncertainty relating to events F7or conditions that may cast significant doubt about the company’s ability to continue to adopt the going concern basis of accounting, and

must identify the auditor’s place of establishment.

all the persons appointed must jointly make a report under this section and the report must include a statement as to whether all the persons appointed agree on the matters contained in the report, and

if all the persons appointed cannot agree on the matters contained in the report, the report must include the opinions of each person appointed and give reasons for the disagreement.

state whether, in the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, he has identified material misstatements in the strategic report (if any) and the directors’ report, and

if applicable, give an indication of the nature of each of the misstatements referred to in paragraph (b).

report to the company's members on the auditable part of the directors' remuneration report, and

state whether in his opinion that part of the directors' remuneration report has been properly prepared in accordance with this Act.

state whether, in the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, he has identified material misstatements in the information in the statement referred to in paragraph (a),

if applicable, give an indication of the nature of each of the misstatements referred to in paragraph (b), and

state whether, in his opinion, based on the work undertaken in the course of the audit, rules 7.2.2, 7.2.3 and 7.2.7 in the Disclosure Rules and Transparency Rules sourcebook made by the Financial Conduct Authority (information about the company’s corporate governance code and practices and about its administrative, management and supervisory bodies and their committees) have been complied with, if applicable.