# Building Societies Act 1986, Section 78A: Signature of auditors' report

Extent: E+W+S+N.I.

(1) The auditor’s report must state the name of the auditor (or, where more than one person is appointed as auditor, all of their names) and be signed and dated.
(2) Where the auditor is an individual, the report must be signed by him.
(2A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3) 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.
(4) Where more than one person is appointed as auditor, the report must be signed by all those appointed.

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Source: https://www.legislation.gov.uk/ukpga/1986/53/section/78A (the official version)
Page: https://openlegislation.uk/building-societies-act-1986/section-78A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.