(1) Where an undertaking publishes its full accounts, it shall also publish with those accounts any report in relation to those accounts by the auditors of the undertaking under section 193 of the Act of 1990.
(2) Where an undertaking publishes abbreviated accounts relating to any financial year, it shall also publish a statement indicating -
(a) that the accounts are not the accounts copies of which are required to be annexed to the annual return,
(b) whether the copies of the accounts so required to be so annexed have in fact been so annexed,
(c) whether the auditors of the undertaking have made a report under section 193 of the Act of 1990, in respect of the accounts of the undertaking which relate to any financial year with which the abbreviated accounts purport to deal,
(d) whether any matters referred to in the auditors' report were qualified or unqualified, or whether the auditors' report included a reference to any matters to which the auditors drew attention by way of emp