Client approval on balance sheet (lets say this is page 3) -
We/I approve these accounts for the year ended X X X set out on pages X to X and confirm that we have made available all relevant records and information for their preparation and give our/my authority for them to be submitted to HM Revenue and Customs
Accountants report -
As described on page 3 you have approved these accounts for the year/period set out on pages X to X. In accordance with your instruction, we have compiled these unaudited accounts from the accounting records, information and explanations supplied to us.