Article 86 - Auditor's Report to Investment Club

(1) An Investment Club's auditor must make a report to the Investment Club's Members on the accounts examined by the auditor.
(2) The auditor's report must 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 79(2); and
c. any other matter or opinion required under these Regulations or rules made by the Regulatory Authority under the Financial Services Regulations.
Derived (as from 20th December 2016).