INDEPENDENT Auditorsâ€™ Report
TO THE MEMBERS OF
In our opinion, the financial statements present fairly, in all material
ASPEN PHARMACARE HOLDINGS LIMITED
respects, the financial position of the Company and of the Group at 30 June 2006, and the results of their operations and cash flows
We have audited the annual financial statements and Group annual
for the year then ended in accordance with International Financial
financial statements of Aspen Pharmacare Holdings Limited set out
Reporting Standards and in the manner required by the Companies
on pages 60 to 131 for the year ended 30 June 2006. These financial
Act of South Africa.
statements are the responsibility of the Companyâ€™s directors. Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with International Standards on Auditing. Those Standards require that we plan and perform the
audit to obtain reasonable assurance about whether the financial
Director: ER MacKeown
statements are free of material misstatement. An audit includes
examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates
made by management, as well as evaluating the overall financial
28 September 2006
statement presentation. We believe that our audit provides a reasonable basis for our opinion.
CERTIFICATE of the Company Secretary In my capacity as the Company Secretary, I hereby confirm, in terms of the Companies Act, 1973, that for the year ended 30 June 2006, the Company has lodged with the Registrar of Companies all such returns as are required of a public company in terms of this Act, and that all such returns are, to the best of my knowledge and belief true, correct and up to date.
HA Shapiro Company Secretary Johannesburg 28 September 2006
Aspen Annual Report 2006