SCHEDULE 3Amendments to the Companies Act 2006

PART 3Amendments to Chapters 2 to 4 of Part 16 of the Companies Act 2006

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1

Section 498 (duties of auditor)63is amended as follows.

2

After subsection (5) insert—

6

Where more than one person is appointed as auditor, the report must include a statement as to whether all the persons appointed agree on the statements given under subsections (2) to (5) and, if they cannot agree on those statements, the report must include the opinions of each person appointed and give reasons for the disagreement.