Paragraph 4
In section 78A (signature of auditor's report) M1—
(a)
in subsection (1), after “the auditor” insert “ (or, where more than one person is appointed as auditor, all of their names) ”; and
(b)
after subsection (2) insert—
“(2A)Where more than one person is appointed as auditor, the report must be signed by all of them.”.
Annotations
Marginal citations
- M1
Section 78A was inserted by S.I. 2004/3380 and then substituted by S.I 2008/1519.