Version status: Omitted | Document consolidation status: Updated to reflect all known changes
Version date: 1 December 2016 - onwards
  Version 3 of 3    

Article 6 Qualifying organisation declaration accompanied by a confirming statement: requirements for confirming statement

Omitted from 1 December 2016

(1) A confirming statement provided in accordance which article 3(2)(b)(ii) to accompany a qualifying organisation declaration (the "qualifying organisation declaration concerned") must state that the recognised accountant signing the statement has reviewed -

(a) the annual accounts for the organisation giving the qualifying organisation declaration concerned for the relevant financial year; or,

(b) such other relevant information as the recognised accountant -

(i) is aware of at the time at which that recognised accountant is asked to give the confirming statement, or

(ii) requests from the organisation giving the qualifying organisation declaration concerned;

and that nothing has come to the recognised accountant's attention which suggests that the qualifying organisation declaration concerned is false.

(2) For the purpose of paragraph (1)(b) relevant information is information which -

(a) in the case of a company or a partnership, concerns its turnover, balance sheet total or n