# The Statutory Auditors Regulations 2017, Paragraph 14


In regulation 40, in modified section 498 (duties of auditor), after subsection (4) insert—
“(5) Where more than one person is appointed as auditor, the report must include a statement as to whether all the persons appointed agree on the statements given under subsections (2) to (5) and, if they cannot agree on those statements, the report must include the opinions of each person appointed and give reasons for the disagreement.”.

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Source: https://www.legislation.gov.uk/uksi/2017/1164/schedule/3/paragraph/14 (the official version)
Page: https://openlegislation.uk/statutory-auditors-regulations-2017/schedule-3/paragraph-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.