sch.5B-sec.32Required information

### sch.5B-sec.32 Required information An audit report for an annual financial statement for a financial year must state whether or not the auditor considers the scheme operator of the retirement village has the capacity, during the next financial year, to meet the liabilities relating to the village as and when they fall due. See also section 16H of the regulation and section 30 . An audit report for an annual financial statement must state— whether or not the auditor considers the statement has been prepared in accordance with section 113 (1) of the Act ; and if the auditor considers the statement is missing a particular mentioned in section 113 (1) of the Act —the missing particular. An audit report for an annual financial statement must state— whether or not the auditor considers the statement has been prepared in accordance with section 16D of the regulation; and if the auditor considers the statement has not been prepared in accordance with section 16D of the regulation—the reasons for the non-accordance. (sch.5B-sec.32-ssec.1) An audit report for an annual financial statement for a financial year must state whether or not the auditor considers the scheme operator of the retirement village has the capacity, during the next financial year, to meet the liabilities relating to the village as and when they fall due. See also section 16H of the regulation and section 30 . (sch.5B-sec.32-ssec.2) An audit report for an annual financial statement must state— whether or not the auditor considers the statement has been prepared in accordance with section 113 (1) of the Act ; and if the auditor considers the statement is missing a particular mentioned in section 113 (1) of the Act —the missing particular. (sch.5B-sec.32-ssec.3) An audit report for an annual financial statement must state— whether or not the auditor considers the statement has been prepared in accordance with section 16D of the regulation; and if the auditor considers the statement has not been prepared in accordance with section 16D of the regulation—the reasons for the non-accordance. - (a) whether or not the auditor considers the statement has been prepared in accordance with section 113 (1) of the Act ; and - (b) if the auditor considers the statement is missing a particular mentioned in section 113 (1) of the Act —the missing particular. - (a) whether or not the auditor considers the statement has been prepared in accordance with section 16D of the regulation; and - (b) if the auditor considers the statement has not been prepared in accordance with section 16D of the regulation—the reasons for the non-accordance.