Paragraph 4

In section 78A (signature of auditor’s report)^f1—

(a)

in subsection (1), after “the auditor” insert “(or, where more than one person is appointed as auditor, all of their names)”; and

(b)

after subsection (2) insert—

“(2A)
Where more than one person is appointed as auditor, the report must be signed by all of them.”.

Annotations

f1: Section 78A was inserted by S.I. 2004/3380 and then substituted by S.I 2008/1519.