EasyJet 2013 Annual Report Download - page 95

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Governance
OTHER MATTERS ON WHICH
WE ARE REQUIRED TO REPORT
BY EXCEPTION
Adequacy of accounting records and
information and explanations received
Under the Companies Act 2006 we are required
to report to you if, in our opinion:
• we have not received all the information and
explanations we require for our audit; or
• adequate accounting records have not been
kept by the Company, or returns adequate for
our audit have not been received from branches
not visited by us; or
• the Company accounts and the part of the
Directors’ remuneration report to be audited are
not in agreement with the accounting records
and returns.
We have no exceptions to report arising from
this responsibility.
Directors’ remuneration
Under the Companies Act 2006 we are required
to report if, in our opinion, certain disclosures of
Directors’ remuneration specified by law have not
been made, and under the Listing Rules we are
required to review certain elements of the report
to shareholders by the Board on Directors’
remuneration. We have no exceptions to report
arising from these responsibilities.
Corporate governance statement
Under the Listing Rules we are required to review
the part of the Corporate Governance Statement
relating to the Company’s compliance with nine
provisions of the UK Corporate Governance Code
(the ‘Code’). We have nothing to report having
performed our review.
On page 90 of the Annual Report, as required by
the Code Provision C.1.1, the Directors state that
they consider the Annual Report taken as a whole
to be fair, balanced and understandable and
provides the information necessary for members
to assess the Group’s performance, business model
and strategy. On page 71, as required by C3.8 of
the Code, the Audit Committee has set out the
significant issues that it considered in relation to
the accounts, and how they were addressed. Under
ISAs (UK & Ireland) we are required to report to you
if, in our opinion:
• the statement given by the Directors is materially
inconsistent with our knowledge of the Group
acquired in the course of performing our audit; or
• the section of the Annual Report describing
the work of the Audit Committee does not
appropriately address matters communicated
by us to the Audit Committee.
We have no exceptions to report arising from
this responsibility.
Other information in the Annual Report
Under ISAs (UK & Ireland), we are required to report
to you if, in our opinion, information in the Annual
Report is:
• materially inconsistent with the information in the
audited accounts; or
• apparently materially incorrect based on, or
materially inconsistent with, our knowledge of the
Group and the Company acquired in the course
of performing our audit; or
• is otherwise misleading.
We have no exceptions to report arising from
this responsibility.
RESPONSIBILITIES FOR THE
ACCOUNTS AND THE AUDIT
Our responsibilities and those of the Directors
As explained more fully in the Statement of
Directors’ responsibilities set out on page 90, the
Directors are responsible for the preparation of the
Group and the Company accounts and for being
satisfied that they give a true and fair view.
Our responsibility is to audit and express an
opinion on the Group and the Company accounts
in accordance with applicable law and ISAs
(UK & Ireland). Those standards require us to
comply with the Auditing Practices Board’s Ethical
Standards for Auditors.
This report, including the opinions, has been
prepared for and only for the Company’s members
as a body in accordance with Chapter 3 of Part 16 of
the Companies Act 2006 and for no other purpose.
We do not, in giving these opinions, accept or
assume responsibility for any other purpose or to
any other person to whom this report is shown or
into whose hands it may come save where expressly
agreed by our prior consent in writing.
John Minards (Senior Statutory Auditor)
for and on behalf of PricewaterhouseCoopers LLP
Chartered Accountants and Statutory Auditors
St Albans, Hertfordshire
18 November 2013