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.”.