Part VI Accounts and Audit
Auditors’ report on annual accounts
74F1Signature of auditor’s report
1
The auditor’s report to the members of a friendly society or registered branch must state the name of the auditor and be signed and dated.
2
Where the auditor is an individual, the report must be signed by him.
3
Where the auditor is a firm, the report must be signed—
a
in the case of a friendly society to which the Audit Directive applies, by the senior statutory auditor in his own name, for and on behalf of the firm;
b
in any other case—
i
in the name of the firm by a person authorised to sign on its behalf, or
ii
if the firm has identified a senior statutory auditor in relation to the audit, by that person, in his own name, for and on behalf of the firm.