(1) Subject to section 371 and subsection (3), a company's current statutory auditors shall make a report or, as the case may be, a further report of the kind referred to in section 391, in the form required by section 336, to the company's members under this section on revised financial statements prepared under section 366.
(2) In that case, section 392 (assessment of accounting records) and section 393 (reporting of offences) shall apply with the necessary modifications.
(3) Where the statutory auditors' report on the original statutory financial statements was not made by the company's current statutory auditors, the directors of the company may resolve that the report required by subsection (1) is to be made by the person or persons who made the first-mentioned report, provided that that person or those persons agree to do so and the person or persons would be qualified for appointment as statutory auditors of the company.
(4) Where the person or persons so qualified agree to make
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