Paragraph 9 Amendments to the Companies Act 2006

In section 444A (filing obligations of companies entitled to small companies exemption in relation to directors’ report)^f1, after subsection (4) insert—

“(4A)

If more than one person is appointed as auditor, the reference in subsection (4)(a) to the name of the auditor is to be read as a reference to the names of all the auditors.”.