COMPANIES ACT - 1963 (ACT 179)

    Section - 133 - Auditors' Report

    Fifth Sch.

    (1) The report by the auditors referred to in paragraph (c) of subsection (1) of section 124 of this Code, shall consist of a report, addressed to the members of the company, by an auditor or auditors duly qualified and appointed as auditors of the company in accordance with section 134 of this Code, on the books of account of the company, and on every balance sheet, profit and loss account, and all group accounts to be sent to the members and debentureholders of the company in accordance with sections 124 and 127 of this Code, and shall contain statements as to the matters mentioned in the Fifth Schedule to this Code.

    (2) If, in the case of any accounts, any of the particulars required to be shown under sections 128 and 129 of this Code are not shown, the report, in addition to stating that the accounts do not give all the information required by this Code, shall contain a statement giving the required particulars so far as the auditors are reasonably able to do so.

    (3) The report shall, at all times, be open to inspection by any member or debentureholder of the company at the registered office of the company during usual business hours and shall be read at any annual general meeting of the company held within three months after it is sent to members and debentureholders in accordance with section 124 of this Code.