Paragraph 21 C1
England, Wales and Scotland
If an auditor fails to obtain all the information and explanations which, to the best of his knowledge and belief, are necessary for the purposes of an audit, he shall state that fact in his report.
Annotations
Modifications
- C1
Sch. 2 paras. 18–21 amended by Companies Act 1976 (c. 69), s. 20(4)
Notes on the whole Act
Textual amendments
- F1
Act repealed N.I. (16.7.1992) (E.W.S.) (16.10.1992) by Trade Union and Labour Relations (Consolidation) Act 1992 (c. 52), ss. 300(1), 302, Sch.1.