Duties of auditor

(1) The auditor may, in relation to such accounts, examine a director or any other officer or employee of the company, and shall be entitled to require from the Chief Executive Officer or other officers or employees of the company such information and explanation as he may think necessary to assist him in the performance of his duties. (2) The auditor shall make a report to the Board of Directors upon the annual balance sheet and accounts examined by him, and in every such report he shall state whether in his opinion, the balance sheet is a full and fair balance sheet containing all necessary particulars and properly drawn up so as to exhibit a true and fair view of the state of affairs of the company and every unit scheme, and where he has called for any information from the Board or any officer or other employees of the company, whether it has been given and whether it is satisfactory.