1.The report of the statutory auditors shall include:
an introduction which shall at least identify the annual accounts that are the subject of the statutory audit, together with the financial reporting framework that has been applied in their preparation;
a description of the scope of the statutory audit which shall at least identify the auditing standards in accordance with which the statutory audit was conducted;
an audit opinion which shall state clearly the opinion of the statutory auditors as to whether the annual accounts give a true and fair view in accordance with the relevant financial reporting framework and, where appropriate, whether the annual accounts comply with statutory requirements; the audit opinion shall be either unqualified, qualified, an adverse opinion or, if the statutory auditors are unable to express an audit opinion, a disclaimer of opinion;
a reference to any matters to which the statutory auditors draw attention by way of emphasis without qualifying the audit opinion;
an opinion concerning the consistency or otherwise of the annual report with the annual accounts for the same financial year.
2.The report shall be signed and dated by the statutory auditors.