(1) Where any person carries on business in any year of income his or her return of income for such year shall be accompanied by a copy of the final accounts of the business together with a reconciliation of the income shown in the accounts with the chargeable income disclosed in the return in relation to the business.
(2) Where the accounts referred to in subsection (1) are audited by a professionally qualified auditor, he or she shall provide on the face of the accounts a certificate giving his or her name, address and occupation and stating—
(a) the extent of the examination made of the books of account and of the documents from which such books of account were prepared; and
(b) whether or not, as far as he or she was able to ascertain from such examination, the entries in those books of account disclosed the true nature of every transaction, receipt, accrual, payment and debit.
(3) Where the accounts referred to in subsection (1) have been prepared by a person other than the person carrying on the business and have not been audited by a professionally qualified auditor, that other person shall provide on the face of the accounts a certificate giving his or her name, address and occupation and stating whether he or she has made any examination, and if so, the extent of the examination made, of the books of account and of documents from which such books of account were prepared.