Commentary on Sections Part 1:  Auditors, Accounts, Directors' Liabilities and Investigations Auditing of accounts
43.The purpose ofsections 8 and 9 is to strengthen the rights of company auditors, by entitling them to require information and explanations from a wider group of people than previously; and by requiring the directors’ report to contain a statement that the directors are not aware of relevant information which has not been disclosed to the company's auditors.