sec.264Declarations about audit reports

### sec.264 Declarations about audit reports An audit report given to the regulator under this part must be accompanied by a statutory declaration by the auditor. The auditor’s declaration must— state the auditor’s qualifications and experience relevant to the audit; and state that the auditor has not knowingly included any false, misleading or incomplete information or document to the regulator; and state that the auditor has not knowingly failed to reveal any relevant information or document to the regulator; and certify that— the report addresses the matters relevant to the audit to which it relates, and is factually correct; and the opinions expressed in it are honestly and reasonably held. (sec.264-ssec.1) An audit report given to the regulator under this part must be accompanied by a statutory declaration by the auditor. (sec.264-ssec.2) The auditor’s declaration must— state the auditor’s qualifications and experience relevant to the audit; and state that the auditor has not knowingly included any false, misleading or incomplete information or document to the regulator; and state that the auditor has not knowingly failed to reveal any relevant information or document to the regulator; and certify that— the report addresses the matters relevant to the audit to which it relates, and is factually correct; and the opinions expressed in it are honestly and reasonably held. - (a) state the auditor’s qualifications and experience relevant to the audit; and - (b) state that the auditor has not knowingly included any false, misleading or incomplete information or document to the regulator; and - (c) state that the auditor has not knowingly failed to reveal any relevant information or document to the regulator; and - (d) certify that— (i) the report addresses the matters relevant to the audit to which it relates, and is factually correct; and (ii) the opinions expressed in it are honestly and reasonably held. - (i) the report addresses the matters relevant to the audit to which it relates, and is factually correct; and - (ii) the opinions expressed in it are honestly and reasonably held. - (i) the report addresses the matters relevant to the audit to which it relates, and is factually correct; and - (ii) the opinions expressed in it are honestly and reasonably held.