(1) The report of the independent assessor must state his opinion whether -
(a) the procedures adopted in connection with the poll or polls were adequate;
(b) the votes cast (including proxy votes) were fairly and accurately recorded and counted;
(c) the validity of members' appointments of proxies was fairly assessed;
(d) the notice of the meeting complied with section 325 (notice of meeting to contain statement of rights to appoint proxy);
(e) section 326 (company-sponsored invitations to appoint proxies) was complied with in relation to the meeting.
(2) The report must give his reasons for the opinions stated.
(3) If he is unable to form an opinion on any of those matters, the report must record that fact and state the reasons for it.
(4) The report must state the name of the independent assessor.