Regulation 23 Signature of auditor's report
United Kingdom
The auditor's report must state the name of the auditor F1(or, where more than one person is appointed as auditor, all of their names) and be signed and dated.
Where the auditor is an individual, the report must be signed by that individual.
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.
Where more than one person is appointed as auditor, the report must be signed by all of them.
Annotations
Textual amendments
- F1
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)
- F2
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)
Notes on the whole SI
Textual amendments
- F1
Regulations revoked (14.12.2023 for the revocation of reg. 32) by Financial Services and Markets Act 2023 (c. 29), s. 86(3), Sch. 1 Pt. 2 (with s. 1(4)); S.I. 2023/1382, reg. 2(c)(i)