Profit forecast auditor certificate affirms compliance with directors' assumptions and consistency with company accounting policies. The deleted Schedule prescribed an Auditor's Certificate for profit forecasts in a prospectus, assigning directors sole responsibility for the forecast, requiring auditors to review accounting policies, standards and calculations, confirm reliance on unaudited interim accounts and stated assumptions, and opine that the forecast complied with those assumptions and was consistent in all material respects with the company's normal accounting policies disclosed in the prospectus.
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Provisions expressly mentioned in the judgment/order text.
Profit forecast auditor certificate affirms compliance with directors' assumptions and consistency with company accounting policies.
The deleted Schedule prescribed an Auditor's Certificate for profit forecasts in a prospectus, assigning directors sole responsibility for the forecast, requiring auditors to review accounting policies, standards and calculations, confirm reliance on unaudited interim accounts and stated assumptions, and opine that the forecast complied with those assumptions and was consistent in all material respects with the company's normal accounting policies disclosed in the prospectus.
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