Regulation 6 Amendment of section 237

In section 237 of the 1985 Act (duties of auditors)^f1 after subsection (4) insert—

“(4A)

If the directors of the company have taken advantage of the exemption conferred by section 248 (exemption for small and medium-sized groups from the need to prepare group accounts) and in the auditors' opinion they were not entitled so to do, the auditors shall state that fact in their report.”