BBC Annual Report and Accounts 2003/2004

Auditors' supplementary notes to online accounts

1) The maintenance and integrity of the BBC website is the responsibility of the Governors and Executive Committee; the work carried out by the auditors does not involve consideration of these matters and, accordingly, the auditors accept no responsibility for any changes that may have occurred to the financial statements or audit report since they were initially presented on the website.

2) Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

KPMG

Chartered Accountants Registered Auditors London 17