accountants' report

accountants' report
1) A report prepared by accountants that the London Stock Exchange requires to be included in the prospectus of a company. It must include certain financial information for a period of at least three years up to the end of the latest audited financial period. The information must be in a form consistent with that which would be adopted in the company's annual accounts, unless the Stock Exchange agrees otherwise. The report is intended to assist potential investors in making a decision based on the information in the prospectus.
2) An audit exemption report.

Accounting dictionary. 2014.

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