In his report on the company's annual accounts, the auditor must-
state whether, in his opinion, based on the work undertaken in the course of the audit—
the information given in the strategic report (if any) and the directors' report for the financial year for which the accounts are prepared is consistent with those accounts, and
any such strategic report and the directors' report have been prepared in accordance with applicable legal requirements,
state whether, in the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, he has identified material misstatements in the strategic report (if any) and the directors' report, and
if applicable, give an indication of the nature of each of the misstatements referred to in paragraph (b).
Where more than one person is appointed as auditor, the report must include a statement as to whether all the persons appointed agree on the statements and indications given under subsection (1) and, if they cannot agree on those statements and indications, the report must include the opinions of each person appointed and give reasons for the disagreement.