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Regulation 6 Statement in auditor's report

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

In any case where the auditor considers that he has failed to obtain all the information and explanation which, to the best of his knowledge and belief, are necessary for the purposes of his audit, he shall make a statement to that effect in his auditor's report and (so far as he knows them) give the reasons for the failure.