9.—(1) There shall be lodged, with any accounts and balance-sheet lodged under regulation 3(2), (4) or (5), by the auditor and signed by him, a report stating his opinion and a supplementary report in the forms set out in the Ninth Schedule.
[S 18/2002 wef 08/01/2002]
[S 467/2002 wef 01/10/2002]
(2) The supplementary report shall be excepted from section 39(1) and (3) of the Act.