‹ PD-3.1.4 Review by External Auditors › PD-3.1.5 Past version: Effective from 01 Oct 2007 to 31 Mar 2008 To view other versions open the versions tab on the right The balance sheet should be compared with the balance sheet in the bank's previous audited annual accounts. October 07 ‹ PD-3.1.4 Review by External Auditors ›