469. Duties of auditor

(1) An LLP's auditor, in preparing his report, must carry out such investigations as will enable him to form an opinion as to —
(a) whether adequate accounting records have been kept by the LLP and returns adequate for their audit have been received from branches not visited by him, and
(b) whether the LLP's individual accounts are in agreement with the accounting records and returns.
(2) If the auditor is of the opinion —
(a) that adequate accounting records have not been kept, or that returns adequate for their audit have not been received from branches not visited by him, or
(b) that the LLP's individual accounts are not in agreement with the accounting records and returns, the auditor shall state that fact in his report.
(3) If the auditor fails to obtain all the information and explanations which, to the best of his knowledge and belief, are necessary for the purposes of his audit, he shall state that fact in his report.
(4) If the members of the LLP have prepared accounts in accordance with the small LLPs regime, and in the auditor's opinion they were not entitled to do so, the auditor shall state that fact in his report.