Paragraph 4

In section 78 (auditors’ report)^f1—

(a)

in subsection (1)—

(i)

for “auditors” substitute “auditor”;

(ii)

for “their” substitute “his”;

(b)

in subsection (2), for “auditors’ report” substitute “auditor’s report”;

(c)

in subsection (3)—

(i)

for “auditors shall, in their” substitute “auditor shall, in his”;

(ii)

for “them” substitute “him”;

(d)

in subsection (3A), for “auditors’ report” substitute “auditor’s report”;

(e)

in subsection (3B), for “auditors’ opinion” substitute “auditor’s opinion”;

(f)

in subsection (4A)—

(i)

in the opening words, for “auditors’ report” substitute “auditor’s report”;

(ii)

in paragraph (b), for “auditors wish” substitute “auditor wishes”;

(g)

in subsection (6)—

(i)

for “auditors’ report” substitute “auditor’s report” in both places where it occurs;

(ii)

for “their opinion” substitute “his opinion”;

(h)

in subsection (7)—

(i)

for “auditors’ report” substitute “auditor’s report”;

(ii)

for “they have” substitute “he has”;

(iii)

for “auditors” substitute “auditor”;

(i)

in subsection (8), for “auditors’ report” substitute “auditor’s report”;

(j)

in subsection (9), for “auditors” substitute “auditor”;

(k)

in subsection (10)—

(i)

for “auditors’ report” substitute “auditor’s report”;

(ii)

for “their opinion” substitute “his opinion”, in both places where it occurs;

(iii)

for “they shall include in their” substitute “he shall include in his”;

(iv)

for “they are” substitute “he is”;

(l)

in the heading, for “Auditors’ report” substitute “Auditor’s report”.

Annotations

Footnotes

f1: Section 78, subsections (3A), (3B), (4) and (4A) were substituted for subsections (4) and (5), as originally enacted, by S.I. 2004/3380.