{
  "url": "https://openlegislation.uk/draft-statutory-auditors-and-third-country-auditors-regulations-2016/schedule-4/paragraph-4",
  "json_url": "https://openlegislation.uk/draft-statutory-auditors-and-third-country-auditors-regulations-2016/schedule-4/paragraph-4.json",
  "legislation": "ukdsi/2016/9780111147047",
  "legislation_title": "The Statutory Auditors and Third Country Auditors Regulations 2016",
  "legislation_url": "https://openlegislation.uk/draft-statutory-auditors-and-third-country-auditors-regulations-2016",
  "path": "schedule/4/paragraph/4",
  "kind": "paragraph",
  "number": "4",
  "heading": null,
  "text": "In section 78A (signature of auditor’s report)—\n(a) in subsection (1), after “the auditor” insert “(or, where more than one person is appointed as auditor, all of their names)”; and\n(b) after subsection (2) insert—\n“(2A) Where more than one person is appointed as auditor, the report must be signed by all of them.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 78A was inserted by S.I. 2004/3380 and then substituted by S.I 2008/1519."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2016/9780111147047/schedule/4/paragraph/4",
    "retrieved_at": "2026-10-30T15:08:11.802976+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}