This section has no associated Explanatory Memorandum
25. If the auditor’s statement made in accordance with regulations made under Article 41(1)(a) and (2)(b) of the 1995 Order is negative or qualified, an account of the reasons why and a statement as to how the situation has been or is likely to be resolved.N.I.
Commencement Information
I1Sch. 3 para. 25 in operation at 6.4.2014, see reg. 1(1)