The Companies Act 2006 (Commencement No. 5, Transitional Provisions and Savings) Order 2007 No. 3495 (C. 150)

SCHEDULE 1 TRANSITIONAL ADAPTATIONS OF PROVISIONS BROUGHT INTO FORCE

PART 1 PROVISIONS COMING INTO FORCE ON 6TH APRIL 2008

Authentication of accounts and reports filed with registrar (ss.444 to 447 and 449)

10.—(1) Section 449 (special auditor’s report where abbreviated accounts delivered) has effect with the following adaptation.

(2) After subsection (4) insert—

“(4A) The copy of the special report delivered to the registrar under this section must—

(a) be signed by the auditor or (where the auditor is a firm) in the name of the firm by a person authorised to sign on its behalf, or

(b) if the conditions in section 506 (circumstances in which names may be omitted) are met, state that a resolution has been passed and notified to the Secretary of State in accordance with that section.”.