应该是指贵方。as a body是修饰前面的you的。

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Note added at 13 mins (2008-08-06 02:35:55 GMT)
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eg.
1. It is our responsibility to form an independent opinion, based on our audit, on those financial statements and to report our opinion solely to you, as a body, in accordance with section 141 of the Hong KongCompanies Ordinance, and for no other purpose.
我们的责任是根据我们审核工作的结果,对该等财
务报表作出独立意见,并按照香港公司条例第
141条的规定,只向作为法人团体的股东报告.
http://www.wenkoo.cn/wendang/guoji-jituan-7292

2.
PDF] Report of the Auditors 核数师报告- 繁文件格式: PDF/Adobe Acrobat
solely to you, as a body, in accordance with Section 90 of the ... 向作为法人 团体的股东报告，除此之外. 本报告别无其他目的。吾等不会就本报 ...



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Note added at 39 mins (2008-08-06 03:01:41 GMT)
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可能是我给出的例子上下文和你的不一样。
我觉得这里其实可以翻译为“作为法人团体的贵方”。