Paragraph 11 Auditors' report

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

Sch.6, para.1 amended by Insurance Companies (Accounts and Statements) 1997 reg.19
Sch.6, para.10 amended by Insurance Companies (Accounts and Statements) 1997 reg.20(1)
Sch.6, para.10 renumbered (as para.10(1)) by Insurance Companies (Accounts and Statements) 1997 reg.20(3)
Sch.6, para.10(2) added by Insurance Companies (Accounts and Statements) 1997 reg.20(3)

To the extent that the information and explanations they have received do not allow the auditors to express an opinion on whether it was or was not unreasonable for the persons giving the certificate required to be signed in accordance with regulation 28(a) above to have made the statement required by paragraph 5 above, the auditors shall add to their report such qualification, amplification or explanation as may be appropriate.