Regulation 13 Signature of auditors' report

The auditors' report must state the names of the auditors and be signed and dated by them.

Every copy of the auditors' report which is circulated, published or issued must state the names of the auditors.

The copy of the auditors' report which is delivered to the Authority must state the names of the auditors and be signed and dated by them.

References in this regulation to signature by the auditors are, 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 a person authorised to sign on its behalf.