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Auditors' Duties And Powers

Volume 98: debated on Wednesday 4 June 1986

The text on this page has been created from Hansard archive content, it may contain typographical errors.

Amendments made: No. 208, in page 110, line 11, at end insert—

'(1A) If the auditors are of the opinion that the annual accounts are not in agreement with the accounting records they shall state that fact in their report.'.

No. 209, in page 110, line 14, after `records', insert `of the society'.

No. 402, in page 111, line 20, leave out 'misleading, false or deceptive' and insert `false or misleading'. — [Mr. Ian Stewart.]