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Memorandwm Esboniadol
5. After section 78C(1) (names to be stated in copies of auditor's report filed or published) M1 insert—U.K.
“(1A) If more than one individual is appointed as auditor, the reference in subsection (1)(a) to the name of the auditor is to be read as a reference to the names of all the auditors.”.
Marginal Citations
M1Section 78C was inserted by S.I. 2004/3380 and then substituted by S.I. 2008/1519; it was amended by S.I. 2013/496.