# The Statutory Auditors and Third Country Auditors Regulations 2016, Paragraph 4


In section 78A (signature of auditor’s report)—
(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.”.

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Source: https://www.legislation.gov.uk/ukdsi/2016/9780111147047/schedule/4/paragraph/4 (the official version)
Page: https://openlegislation.uk/draft-statutory-auditors-and-third-country-auditors-regulations-2016/schedule-4/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.