Directors' duty to address auditors' reservations - board must reconvene to record explanations when remarks arrive late. Directors must provide explanations to reservations, qualifications or adverse remarks in the auditors' report as an addendum to the board's report. If the auditors' remarks were not available when the board approved the accounts, the board must reconvene to consider those remarks and record its explanations in a supplementary entry to the directors' report; auditors and the board are expected to cooperate to enable timely consideration.