Article 71 - Auditor's report to the members

(1) A Limited Partnership's auditor shall make a report to the Partners on the accounts examined by the auditor.
(2) The auditor's report shall state:
(A) whether in the auditor's opinion the accounts have been properly prepared in accordance with these Regulations;
(B) in particular, whether the accounts have been prepared in accordance with accounting principles and standards referred to in Article 64(1)(A); and
(C) any other matter or opinion required under these Regulations or rules made by the Regulatory Authority under the Financial Services Regulations.