| We were appointed by [state by whom or which body the auditor was appointed] on [date]. The period of total uninterrupted engagement including previous renewals and reappointments of the firm is [X] years. |
| The non-audit services prohibited by the FRC's Ethical Standard were not provided to the parent company and its controlled undertakings and we remain independent of the parent company and its controlled undertakings in conducting our audit. |
| [Indicate any services, in addition to the audit, which were provided by the firm to the parent company and its controlled undertaking(s) that have not been disclosed in the financial statements or elsewhere in the annual report.] |
| Our audit opinion is consistent with the additional report to the audit committee. |
| We have reported separately on the group financial statements of [XYZ Plc] for the year ended [date]. [That report includes details of the group key audit matters; how we applied the concept of materiality in planning and performing our audit; and an overview of the scope of our audit.71] [That report includes a statement on a material uncertainty related to going concern.] [That report includes an emphasis of matter.] [The opinion in that report is [qualified / an adverse opinion / a disclaimer of opinion].] |
| [Signature] |
| John Smith (Senior Statutory Auditor) |
| For and on behalf of ABC LLP, Statutory Auditor |
| [Address] |
| [Date] |
| Financial Reporting Council 8th Floor 125 London Wall London EC2Y 5AS |
| +44 (0)20 7492 2300 |
| www.frc.org.uk |
| 71 See paragraph 49 of this Compendium. |
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