# The Statutory Auditors and Third Country Auditors Regulations 2017, Regulation 6


In section 74 (signature of auditor’s report)—
(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 (3) insert—
“(4) Where more than one person is appointed as auditor, the report must be signed by all those appointed.”.

---
Source: https://www.legislation.gov.uk/uksi/2017/516/regulation/6 (the official version)
Page: https://openlegislation.uk/statutory-auditors-and-third-country-auditors-regulations-2017/regulation-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.