Paragraph 8 Amendments to the Companies Act 2006

In section 444 (filing obligations of companies subject to small companies regime)^f1, after subsection (7) insert—

“(8)

If more than one person is appointed as auditor, the references in subsections (5B)(d)(i) and (7)(a) to the name of the auditor are to be read as references to the names of all the auditors.”.