1. Whether the auditors have obtained all the information and explanations which, to the best of their knowledge and belief, were necessary for the purpose of their audit.
2. Whether, in the auditors’ opinion, proper books of account have been kept by the company, so far as appears from their examination of those books, and proper returns adequate for the purposes of their audit have been received from branches not visited by them.
3.—(1) Whether the company’s balance sheet and (unless it is framed as a consolidated profit and loss account) profit and loss account dealt with by the report are in agreement with the books of account and returns.
(2) Whether, in the auditors’ opinion and to the best of their information and according to the explanations given them, the said statements give the information required by this Act in the manner so required and give a true and fair view in the case of the—
(a) balance sheet, of the state of the company’s affairs as at the end of its year ; and
(b) profit and loss account, of the profit and loss for its year; or as the case may be, give a true and fair view thereof subject to the non- disclosure of any matters (to be indicated in the report) which, by virtue of Part I of the First Schedule to this Act, are not required to be disclosed.
4. In the case of a holding company, submitting group financial statements whether, in their opinion, the group financial statements have been properly prepared in accordance with the provisions of this Act so as to give a true and fair view of the state of affairs and profit or loss of the company and its subsidiaries and associates dealt with where it, so far as it concerns members of the company, or the case may so as to give a true and fair view thereof subject to the non-disclosure of any matter to be indicated in the report which by virtue of Part I of the First Schedule to this Act are not required to be disclosed.