Section 205F, also inserted by section 43 into the Companies Act 1990, requires the auditors of a company to give their opinion on the directors compliance statement and, in circumstances where the directors have failed to prepare such a compliance statement, report that matter to the Director of Corporate Enforcement. Section 44 is designed to address a particular problem that has arisen with section 127 of the Companies Act 1963, as inserted by section 60 of the Company Law Enforcement Act 2001. Essentially, the provision has the effect of confirming that, where a company makes an annual return on a date prior to its existing annual return date, the anniversary of this new earlier date will be the new annual return date, unless the company opts to retain its previous return date or otherwise establishes a new return date under section 127(9) of that Act.