Consider the following statements and indicate if they are true or false:

(a) Auditors have the right of access at any time to any accounting records of the company they are auditing.

(b) The directors may not tell deliberate falsehoods to the auditor, but they are allowed to withhold the facts if not directly asked for them.

(c) Notes to the accounts do not form part of the accounts subject to audit.

(d) The directors’ report must be reported on by the auditor.

(e) The auditor’s tenure of office runs from one accounting reference date to the next.

(f) Assuming an accounting year end of a private company is 31 October 2018, the company must file its accounts with Companies House by 31 July 2019.