Section 14 of the Act of 1893 is amended, in subsection (2) -
(a) in paragraph (a), by the substitution of "statutory auditor" for "auditor or auditors",
(b) by the substitution of the following paragraph for paragraph (d):
"(d) shall state whether the audit has been conducted by a statutory auditor and by whom.",
and
(c) by the substitution of "report of the statutory auditor" for "report of the auditors".