In section 73 (auditor’s report) [Section 73 was amended by S.I. 2001/2617, 2005/2211 and 2008/1140.] -

(a) in subsection (1), before "report" insert "written";

(b) in subsection (2) -

(i) in paragraph (a) for "proper" substitute "adequate"; and

(ii) omit the words from "and, if the auditor" to the end;

(c) after subsection (2) insert -

"(2A) If the auditor is of the opinion that -

(a) adequate accounting records have not been kept under section 68, or

(b) the annual accounts are not in agreement with the accounting records, the auditor must state that fact in his report.";

(d) for subsection (4A) substitute -

"(4A) The auditor shall, in his report -

(a) state whether, in his opinion, based on the work undertaken in the course of the audit -

(i) the information given in the report of the committee of management for the financial year for which the annual accounts are prepared is consistent with those accounts,

(ii) that report has been prepared in accordance with this Act and the regulations made under it,