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Why is this distinction important?

Audit RulesREG_AUDITRegulation 121

Certification of accounts carries legal significance — it is the auditor's formal opinion on whether accounts are true and fair. Keeping this separate ensures clarity about who is the 'primary auditor' responsible for the certification.

Source: REG_AUDIT Regulation 121

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This answer is for informational purposes only and does not constitute legal advice. Always refer to the original rules and consult competent authorities for official interpretation.