Section 498A | Auditor's duties in relation to separate corporate governance statement

Where the company is required to prepare a corporate governance statement in respect of a financial year and no such statement is included in the directors' report—^F1

(a)the company's auditor, in preparing his report on the company's annual accounts for that year, must ascertain whether a corporate governance statement has been prepared, and^F1

(b)if it appears to the auditor that no such statement has been prepared, he must state that fact in his report.^F1