(1) The report of the independent accountant referred to in section 143(1)(b) shall comprise the following -
(a) the names and permanent addresses of the officers of the credit union and, in so far as the independent accountant can establish, any person in accordance with whose directions or instructions the directors of the credit union are accustomed to act;
(b) the names of any other bodies corporate of which the directors of the credit union are also directors;
(c) a statement as to the affairs of the credit union showing, in so far as it is reasonably possible to do so, particulars of the credit union's assets and liabilities (including contingent and prospective liabilities) as at the latest practicable date, the names and addresses of its creditors, the securities held by them respectively and the dates when the securities were respectively given;
(d) whether in the opinion of the independent accountant any deficiency between the assets and the liabilities of the credit union ha
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