reg 5 Certification of financial information
(1) Where a request has been made under regulation 4(1) and this paragraph applies, any financial information supplied in accordance with that request shall be accompanied by a written statement that is signed by the railway service provider or a person authorised to sign on behalf of the railway service provider. (2) Where a request has been made under regulation 4(1) and this paragraph applies, any financial information supplied in accordance with that request shall be accompanied by a statement signed by an auditor. (3) The statement referred to in paragraphs (1) and (2) shall, in the case of a railway service provider that is— (a) a company, state that the financial information is calculated accurately in accordance with the accounting standards or the international accounting standards, as the case may be, that apply to the preparation of the railway service provider’s annual accounts; and (b) not a company, state that the financial information is calculated accurately in accordance with either the accounting standards or the international accounting standards.