In all cases:—

(1) the accountants' report must include a statement of:
(a) whether or not the financial statements for the period reported on have been audited and, if so, by whom; and
(b) whether or not any audited financial statements have been made up since the end of the last financial period reported on;
(2) the reporting accountants must express an opinion as to whether or not the relevant information gives, for the purposes of the accountants' report, a true and fair view of the results and cash flows for the period reported on and of the statement of financial position as at the end of each of the period reported on;
(3) the accountants' report must state that it has been prepared in accordance with the Hong Kong Standard on Investment Circular Reporting Engagements 200 – Accountants’ Reports on Historical Financial Information in Investment Circulars (HKSIR 200) issued by the Hong Kong Institute of Certified Public Accountants;
(4) the reporting accountants must be named in the accountants' report; and
(5) the accountants' report must be dated.