49EForm and content of auditors’ reports

#### 49E Form and content of auditors’ reports 49E Form and content of auditors’ reports > An auditor’s report on a pre-paid funeral fund must include statements by the auditor as to the following— > > > (a) whether the auditor has obtained all the information and explanations which, to the best of the auditor’s knowledge and belief, were necessary for the purposes of the audit, > > > (b) whether the financial statements on which the auditor based the report are in agreement with the fund’s books of account and returns, > > > (c) whether, in the auditor’s opinion, proper books of account have been kept by the fund, > > > (d) whether, in the auditor’s opinion and to the best of the auditor’s knowledge and according to the explanations given to the auditor, the accounts give the information required by or under this Act in the manner so required and disclose a true and fair view of the state of the trust accounts as at the end of the fund’s financial year, > > > (e) whether, in the auditor’s opinion, the records that the fund is required to keep by or under this Act have been properly kept, > > > (f) whether the requirements of the law relating to the administration of trust funds, including the requirements of this Act and any regulations, have been observed, > > > (g) any matter prescribed by the regulations. > > **s 49E:** Ins 2003 No 61, Sch 1 \[35\].