# Companies Act 1948, Paragraph 2


Whether, in their opinion, proper books of account have been kept by the company, so far as appears from their examination of those books, and proper returns adequate for the purposes of their- audit have been received from branches not visited by them.

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Source: https://www.legislation.gov.uk/ukpga/Geo6/11-12/38/schedule/NINTH/paragraph/2 (the official version)
Page: https://openlegislation.uk/companies-act-1948/schedule-NINTH/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.