Annual Reports and Accounts 2007-2008

Financial Statements

• Financial Review
• Corporate Social Responsibility
• Corporate Governance Statement
• Directors' Report
• Remuneration Report
• Regulatory Developments
• Report of the Independent Auditor report to the members of Sportingbet Plc
  • Respective responsibilities of Directors and auditors
  • Basis of audit opinion
  • Emphasis of matter – regulatory uncertainty
  • Opinion

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Report of the Independent Auditor to the members of Sportingbet Plc

Respective responsibilities of Directors and auditors

The Directors' responsibilities for preparing the Annual Report and the Group financial statements in accordance with United Kingdom law and International Financial Reporting Standards (IFRSs) as adopted by the European Union are set out in the Statement of Directors' Responsibilities.

Our responsibility is to audit the Group financial statements in accordance with relevant legal and regulatory requirements and International Standards on Auditing (UK and Ireland).

We report to you our opinion as to whether the Group financial statements give a true and fair view and whether the Group financial statements have been properly prepared in accordance with the Companies Act 1985. We also report to you whether in our opinion the information given in the Directors' Report is consistent with the financial statements. The information given in the Directors' Report includes that specific information presented in the Chief Executive's Statement and Business Review that is cross referred from the Review of the Business and Future Developments section of the Directors' Report.

In addition we report to you if, in our opinion, we have not received all the information and explanations we require for our audit, or if information specified by law regarding directors' remuneration and other transactions is not disclosed.

We read other information contained in the Annual Report and consider whether it is consistent with the audited parent company financial statements. This other information comprises only the Chief Executive's Statement, Business Review, Chairman's Statement, Financial Review, Corporate Social Responsibility Statement, Corporate Governance Statement, Directors' Report, Remuneration Report and Regulatory Developments. We consider the implications for our report if we become aware of any apparent misstatements or material inconsistencies with the Group financial statements. Our responsibilities do not extend to any other information.

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