(5)[The accounts of a company shall not be deemed as not having been, and the auditor's report shall not state that those accounts have not been, properly drawn up on the ground merely that the company has not disclosed certain matters if-(a)those matters are such as the company is not required to disclose by virtue of any provisions contained in this or any other Act, and(b)those provisions are specified in the balance sheet and profit and loss account of the company.]
