'(1) The report required by section [companies exempt from audit] must be prepared by a person ("the reporting accountant") who is eligible under section [exempt companies: reporting accountant].
(2) The report must state whether the individual accounts are in accordance with the company's accounting records kept under section 386 of the Companies Act 2006.
(3) On the basis of the information contained in the accounting records the report must also state whether—
(a) the accounts comply with Part 15 of the Companies Act 2006;
(b) the company is entitled to exemption from audit under section 477 of that Act (small companies' exemption) for the year in question.
(4) The report must give the name of the reporting accountant and be signed and dated.
(5) The report must be signed—
(a) where the reporting accountant is an individual, by that individual, and
(b) where the reporting accountant is a firm, for and on behalf of the firm by an individual authorised to do so.
(6) In this section and sections [exempt companies: reporting accountant] and [application of Companies Act] "firm" has the meaning given by section 1173(1) of the Companies Act 2006.'.
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