To the members of British Amerian Tobacco P.L.C
We have examined the Summary Financial Statement, including the Summary Remuneration Report of British American Tobacco p.l.c. for the year ended 31 December 2006.
Respective responsibilities of Directors and auditors
The Directors are responsible for preparing the Summary Corporate Governance and Summary Financial Statement in accordance with United Kingdom law. Our responsibility is to report to you our opinion on the consistency of the Summary Financial Statement (including the Summary Remuneration Report) within the Summary Corporate Governance and Summary Financial Statement with the full annual financial statements, the Directors’ Report and the Remuneration Report and its compliance with the relevant requirements of Section 251 of the Companies Act 1985 and the regulations made thereunder. We also read the other information contained in the Annual Review and consider the implications for our report if we become aware of any apparent misstatements or material inconsistencies with the Summary Financial Statement.
This statement, including the opinion, has been prepared for and only for the Company’s members as a body in accordance with Section 251 of the Companies Act 1985 and for no other purpose. We do not, in giving this opinion, accept or assume responsibility for any other purpose or to any other person to whom this statement is shown or into whose hands it may come save where expressly agreed by our prior consent in writing.
Basis of opinion
We conducted our work in accordance with Bulletin 1999/6, ‘The Auditors’ Statement on The Summary Financial Statement’ issued by the Auditing Practices Board. Our reports on the Company’s full annual financial statements describe the basis for our audit opinions on those financial statements and the Directors’ Report and the Remuneration Report.
In our opinion the Summary Financial Statement is consistent with the full annual financial statements, the Directors’ Report and the Remuneration Report of British American Tobacco p.l.c. for the year ended 31 December 2006 and complies with the applicable requirements of Section 251 of the Companies Act 1985, and the regulations made thereunder.PricewaterhouseCoopers LLP
Chartered Accountants and Registered Auditors
1 Embankment Place, London
1 March 2007