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WATER SUPPLY (SAFETY AND RELIABILITY) ACT 2008 - SECT 264 Declarations about audit reports

WATER SUPPLY (SAFETY AND RELIABILITY) ACT 2008 - SECT 264

Declarations about audit reports

264 Declarations about audit reports

(1) An audit report given to the regulator under this part must be accompanied by a statutory declaration by the auditor.
(2) The auditor’s declaration must—
(a) state the auditor’s qualifications and experience relevant to the audit; and
(b) state that the auditor has not knowingly included any false, misleading or incomplete information or document to the regulator; and
(c) state that the auditor has not knowingly failed to reveal any relevant information or document to the regulator; and
(d) certify that—
(i) the report addresses the matters relevant to the audit to which it relates, and is factually correct; and
(ii) the opinions expressed in it are honestly and reasonably held.