# The Statutory Auditors Regulations 2017, 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), 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.”.

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Source: https://www.legislation.gov.uk/uksi/2017/1164/schedule/1/paragraph/9 (the official version)
Page: https://openlegislation.uk/statutory-auditors-regulations-2017/schedule-1/paragraph-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.