Accounts and Audit. Accounts and Audit.

1. 147Keeping of books of account.
2. 148Profit and loss account and balance sheet.
3. 149General provisions as to contents and form of accounts.
4. 150Obligation to lay group accounts before holding company.
5. 151Form of group accounts.
6. 152Contents of group accounts.
7. 153Financial year of holding company and subsidiary.
8. 154Meaning of “holding company ” and “subsidiary ”.
9. 155Signing of balance sheet.
10. 156Accounts and auditors' report to be annexed to balance sheet.
11. 157Directors report to be attached to balance sheet.
12. 158Right to receive copies of balance sheets and auditors' report.
13. 159Appointment and remuneration of auditors.
14. 160Provisions as to resolutions relating to appointment and removal of auditors.
15. 161Disqualifications for appointment as auditor.
16. 162Auditors' report and right of access to books and to attend and be heard at general meetings.
17. 163Construction of references to documents annexed to accounts.