PD-A.2.5
The external auditor must also review other statements in the Annual Report such as the Chairman's report to ensure that such statements are consistent with the audited financial statements and the disclosures required by this Module. All qualitative or descriptive disclosures in the Annual Report must be based upon and reflective of facts and actual practice by the bank (and be subject to the above review by the bank's external auditor).
Amended October 2010
April 2008
April 2008