| 15. | Paragraphs 16 to 22 set out general procedures relating to the auditor's review of the statement of compliance. These general procedures are applicable to all of the nine provisions of the Combined Code that the auditor is required to review. |
| 16. | In relation to all elements of the corporate governance disclosures relating to the provisions of the Combined Code that are within the scope of the auditor's review, the auditor obtains appropriate evidence to support the compliance statement made by the company. The type of procedures usually performed include: |
| (a) | reviewing the minutes of the meetings of the board of directors, and of relevant board committees; |
| (b) | reviewing supporting documents prepared for the board of directors or board committees that are relevant to those matters specified for review by the auditor; |
| (c) | making enquiries of certain directors (such as the chairman of the board of directors and the chairmen of relevant board committees) and the company secretary to satisfy themselves on matters relevant to those provisions of the Combined Code specified for review by the auditor; and |
| (d) | attending meetings of the audit committee (or the full board if there is no audit committee) at which the annual report and accounts, including the statement of compliance, are considered and approved for submission to the board of directors. |
| 17. | The auditor may request the directors to provide written confirmation of oral representations made during the course of the review. |
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