(1) The auditor of a trustee savings bank shall make a report annually to the trustees of the bank on the accounts of the bank examined by him and on every balance sheet and every income and expenditure account of the bank made up by the trustees pursuant to section 35 during his tenure of office.
(2) The auditor's report in relation to a trustee savings bank shall state whether -
(a) he has obtained all the information and explanations which to the best of his knowledge and belief were necessary for the purposes of his audit,
(b) in his opinion, proper books of account have been kept by the bank so far as appears from his examination of those books and proper returns adequate for the purposes of his audit have been received from any branches of the bank not visited by him,
(c) the balance sheet and income and expenditure account of the bank are in agreement with the books of account and records of the bank, and
(d) in his opinion and to the best of his information and according to the
…