The Statutory Auditors Regulations 2017

15.  In regulation 41—

(a) in the modified version of section 503 (signature of auditor’s report), after subsection (3) insert—

“(4) Where more than one person is appointed as auditor, the report must be signed by all those appointed.”;

(b) in the modified version of section 504 (senior statutory auditor), for subsection (1)(b)(ii) substitute—

“(ii) the Financial Reporting Council Limited(1).”;

(c) in the modified version of section 505 (names to be stated in published copies of auditor’s report), after subsection (1) insert—

“(1A) If more than one person 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.”;

(d) in the modified version of section 506 (circumstances in which names may be omitted), in subsection (1) for “The auditor’s” substitute “An auditor’s”.

(1)

A company registered in England and Wales with number 02486368.