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Article 13 Meaning of adequately supported by a report of auditors

Original text. Later amendments are not shown.

For the purposes of rule 7 above, a certificate is adequately supported by a report of the auditors where the auditors have reported at least to the effect that—

(a)

they have examined the certificate,

(b)

they have inquired into the affairs of the body in respect of which the certificate is given, to an extent necessary to consider whether there is any significant likelihood that the certificate is untrue in any material particular, and

(c)

they consider that there is no significant likelihood that the certificate is untrue in any material particular.