(1) Where a company publishes its full individual accounts, it shall also publish with those accounts any report of the auditors made in accordance with section 193 of the Companies Act 1990
(1A) Where a company publishes its abridged accounts, it shall also publish with those accounts any report in relation to those accounts specified in subsection (3) of section 18 of this Act and, if the auditors of the company have refused to provide the directors of the company with a report under subsection (4) of that section, an indication of the refusal
(2) Where a company publishes abbreviated accounts relating to any financial year, it shall also publish a statement indicating -
(a) that the accounts are not the accounts copies of which are required by this Act to be annexed to the annual return
(b) whether the copies of the accounts so required to be so annexed have in fact been so annexed
(c) whether the auditors of the company have made a report under section 163 of the Principal Act