# The Open-Ended Investment Companies Regulations 2001, Regulation 67: Reports: accounts


(1) The annual report of an open-ended investment company must, in respect of the annual accounting period to which it relates, contain accounts of the company.
(2) The company’s auditors must make a report to the company’s shareholders in respect of the accounts of the company contained in its annual report.
(3) A copy of the auditor’s report must form part of the company’s annual report.

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Source: https://www.legislation.gov.uk/uksi/2001/1228/regulation/67 (the official version)
Page: https://openlegislation.uk/open-ended-investment-companies-regulations-2001/regulation-67
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.