{
  "url": "https://openlegislation.uk/insurance-accounts-directive-lloyds-syndicate-and-aggregate-accounts-regulations-2008/regulation-23",
  "json_url": "https://openlegislation.uk/insurance-accounts-directive-lloyds-syndicate-and-aggregate-accounts-regulations-2008/regulation-23.json",
  "legislation": "uksi/2008/1950",
  "legislation_title": "The Insurance Accounts Directive (Lloyd's Syndicate and Aggregate Accounts) Regulations 2008",
  "legislation_url": "https://openlegislation.uk/insurance-accounts-directive-lloyds-syndicate-and-aggregate-accounts-regulations-2008",
  "path": "regulation/23",
  "kind": "regulation",
  "number": "23",
  "heading": "Signature of auditor's report",
  "text": "(1) The auditor's report must state the name of the auditor (or, where more than one person is appointed as auditor, all of their names) and be signed and dated.\n(2) Where the auditor is an individual, the report must be signed by that individual.\n(3) Where the auditor is a firm, the report must be signed by the senior statutory auditor in his own name, for and on behalf of the auditor.\n(4) Where more than one person is appointed as auditor, the report must be signed by all of them.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in reg. 23(1) inserted (with effect in accordance with reg. 1(7) of the amending S.I.) by The Statutory Auditors and Third Country Auditors Regulations 2017 (S.I. 2017/516), regs. 1(2), 15(9)(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Reg. 23(4) inserted (with effect in accordance with reg. 1(7) of the amending S.I.) by The Statutory Auditors and Third Country Auditors Regulations 2017 (S.I. 2017/516), regs. 1(2), 15(9)(b)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/1950/regulation/23",
    "retrieved_at": "2026-10-29T03:26:42.220384+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."
}