163. Auditor’s report

the basis of opinion;

the scope and limitations of the audit;

whether the auditor has obtained all information and explanations that was required;

whether in the auditor’s opinion as far as appears from an examination of them, proper accounting records have been kept by the company;

whether in the auditor’s opinion the financial statements and any group financial statements give a true and fair view of the matters to which they relate and if they do not, the respects in which they fail to do so; and

whether in the auditor’s opinion the financial statements and any group financial statements comply with the requirements of section 151 or section 153, as the case may be, and if they do not, the respects in which they fail to do so.

the existence of any relationship (other than that of auditor) which the auditor has with, or any interests which the auditor has in, the company or any of its subsidiaries; and

the amounts payable by the company to the person or firm holding office as auditor of the company as audit fees and expenses and as a separate item, any fees and expenses payable by the company for other services provided by that person or firm.