# The Industrial Relations (Northern Ireland) Order 1992, Paragraph 18A


(1) The report shall state the names of, and be signed by, the auditor or auditors.
(2) Any reference in this Schedule to signatute by an auditor is, where the office of auditor is held by a body corporate or partnership, to signature in the name of the body corporate or partnership by an individual authorised to sign on its behalf.

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Source: https://www.legislation.gov.uk/nisi/1992/807/schedule/1/paragraph/18A (the official version)
Page: https://openlegislation.uk/industrial-relations-northern-ireland-order-1992/schedule-1/paragraph-18A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.