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.