Section 78A Signature of auditors' reportF1
United Kingdom
The auditor’s report must state the name of the auditor F2 (or, where more than one person is appointed as auditor, all of their names) and be signed and dated.
Where the auditor is an individual, the report must be signed by him.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Where the auditor is a firm, the report must be signed by the senior statutory auditor in his own name, for and on behalf of the auditor.
Where more than one person is appointed as auditor, the report must be signed by all those appointed.
Annotations
Textual amendments
- F1
Ss. 78A-78D substituted for s. 78A (29.6.2008) by The Building Societies Act 1986 (Accounts, Audit and EEA State Amendments) Order 2008 (S.I. 2008/1519), arts. 1(2), 5
- F2
Words in s. 78A(1) inserted (17.6.2016) by The Statutory Auditors and Third Country Auditors Regulations 2016 (S.I. 2016/649), reg. 1(1)(a), Sch. 4 para. 4(a) (with reg. 1(6))
- F3
S. 78A(2A) omitted (with effect in accordance with reg. 1(4) of the amending S.I.) by virtue of The Statutory Auditors and Third Country Auditors Regulations 2017 (S.I. 2017/516), regs. 1(2), 2(3)(a)
- F4
S. 78A(4) inserted (with effect in accordance with reg. 1(4) of the amending S.I.) by The Statutory Auditors and Third Country Auditors Regulations 2017 (S.I. 2017/516), regs. 1(2), 2(3)(b)
Notes on Part VIII
Modifications
- C1
Pt. VIII (ss. 71–82) excluded by S.I. 1986/2168, art. 12(1)(a)
- C2
Pt. VIII (ss. 71–82) modified (temp.until 1.1.1993) by S.I. 1990/1392, art. 6(3)