# The Insurance Accounts Directive (Lloyd's Syndicate and Aggregate Accounts) Regulations 2008, Regulation 23: Signature of auditor's report

Extent: E+W+S+N.I.

(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.
(2) Where the auditor is an individual, the report must be signed by that individual.
(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.
(4) 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/uksi/2008/1950/regulation/23 (the official version)
Page: https://openlegislation.uk/insurance-accounts-directive-lloyds-syndicate-and-aggregate-accounts-regulations-2008/regulation-23
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.