(1) A company's auditor must make a report to the company's members on all annual accounts of the company of which copies are, during his tenure of office -
(a) in the case of a private company, to be sent out to members under section 423;
(b) in the case of a public company, to be laid before the company in general meeting under section 437.
(2) The auditor's report must include -
(a) the identity of the company whose annual accounts are the subject of the audit,
(b) a description of the annual accounts that are the subject of the audit (including the period covered by those accounts),
(c) a description of the financial reporting framework that has been applied in the preparation of those accounts, and
(d) a description of the scope of the audit identifying the auditing standards in accordance with which the audit was conducted.
(3) The report must state clearly whether, in the auditor's opinion, the annual accounts -
(a) give a true and fair view -
(i) in the case of an individual b
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