SCHEDULE 1TRANSITIONAL ADAPTATIONS OF PROVISIONS BROUGHT INTO FORCE
PART 1PROVISIONS COMING INTO FORCE ON 6TH APRIL 2008
Authentication of accounts and reports filed with registrar (ss.444 to 447 and 449)8
1
Section 446 (filing obligations of unquoted companies) has effect with the following adaptations.
2
For subsection (3) substitute—
3
The copy of the balance sheet delivered to the registrar under this section must—
a
state the name of the person who signed it on behalf of the board under section 414, and
b
be signed on behalf of the board by a director of the company.
3A
The copy of the directors’ report delivered to the registrar under this section must—
a
state the name of the person who signed it on behalf of the board under section 419, and
b
be signed on behalf of the board by a director or the secretary of the company.
3
For subsection (4) substitute—
4
The copy of the auditor’s report delivered to the registrar under this section must—
a
state the name of the auditor and (where the auditor is a firm) the name of the person who signed it as senior statutory auditor, and
b
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, 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.