Article 10 Audit report

state by whom or by which body the statutory F3auditor was F4... appointed;

indicate the date of the appointment and the period of total uninterrupted F5consecutive reappointments of the statutory auditor;

provide, in support of the audit opinion, the following:

1. (i)

   a description of the most significant assessed risks of material misstatement, including assessed risks of material misstatement due to fraud;

2. (ii)

   a summary of the auditor's response to those risks; and

3. (iii)

   where relevant, key observations arising with respect to those risks.

Where relevant to the above information provided in the audit report concerning each significant assessed risk of material misstatement, the audit report shall include a clear reference to the relevant disclosures in the F6accounts.

explain to what extent the statutory audit was considered capable of detecting irregularities, including fraud;

confirm that the audit opinion is consistent with the additional report to the audit committee referred to in Article 11;

declare that the prohibited non-audit services referred to in Article 5(1) were not provided and that the statutory F7auditor remained independent of the F8audited person in conducting the audit;

indicate any services, in addition to the statutory audit, which were provided by the statutory auditor F9... to the F10audited person and its F11subsidiary undertakings, and which have not been disclosed in the F12accounts or the reports required to be prepared by the management body of the audited person to accompany the accounts.