Section 336 of the Principal Act is amended -
(a) by the substitution of the following subsection for subsection (2):
"(2) The statutory auditors' report shall be in writing and shall -
(a) include an introduction identifying the entity financial statements, and where appropriate, the group financial statements, that are the subject of the audit and the financial reporting framework that has been applied in their preparation,
(b) include a description of the scope of the audit identifying the auditing standards in accordance with which the audit was conducted, and
(c) identify the place of establishment of the statutory auditors who made the report.",
(b) by the substitution of the following subsection for subsection (5):
"(5) The statutory auditors' report shall -
(a) state whether, in their opinion, based on the work undertaken in the course of the audit -
(i) the information given in the directors' report for the financial year for which statutory financial statements are prepa