# Companies Act 1989, Paragraph 10

Extent: E+W+S+N.I.

After that paragraph insert—
“
28A Where a company is entitled to, and has availed itself of, any of the provisions of paragraph 27 or 28 of this Schedule, section 235(2) only requires the auditors to state whether in their opinion the accounts have been properly prepared in accordance with this Act.”.

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Source: https://www.legislation.gov.uk/ukpga/1989/40/schedule/7/paragraph/10 (the official version)
Page: https://openlegislation.uk/companies-act-1989/schedule-7/paragraph-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.