(1) In reporting on the annual financial statement of a quoted company, theauditor shall—
(a) report to the company’s members on the auditable part of the directors’ remuneration report; and
(b) state whether in the auditor's opinion that part of the directors' remuneration report has been properly prepared in accordance with this Act.
(2) For the purposes of this Part, "the auditable part" of a directors' remuneration report is the part identified as such under regulations made for the purpose of section 660.
(a) report to the company’s members on the auditable part of the directors’ remuneration report; and
(b) state whether in the auditor's opinion that part of the directors' remuneration report has been properly prepared in accordance with this Act.
(2) For the purposes of this Part, "the auditable part" of a directors' remuneration report is the part identified as such under regulations made for the purpose of section 660.
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