5. Qualified company auditor’s report

The qualified company auditor referred to in regulation 4(1)(b) shall, in his report to be submitted under that regulation, state —

whether the financial statements show fairly the financial transactions and the state of affairs of the society;

whether proper accounts and other records have been kept, including records of all assets and liabilities of the society;

where any fund-raising appeal has been conducted by the society during the financial year reported upon, whether the appeal has been carried out in accordance with regulation 6 and whether proper accounts and other records have been kept of the fund-raising appeal; and

such other matters arising out of the audit as he considers necessary.