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The Insurance Accounts Directive (Lloyd’s Syndicate and Aggregate Accounts) Regulations 2008
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- UK Statutory Instruments
- 2008 No. 1950
- PART 2
- Regulation 7
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Approval and signing of accounts
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7.—(1) A syndicate’s annual accounts must be approved and signed by the syndicate’s managing agent and, where the managing agent is a body corporate or a partnership, the accounts must be approved by the board of directors or partners and signed by a director or partner of the managing agent, authorised to sign on its behalf.
(2) The signature must be on the syndicate’s balance sheet.
(3) Every copy of the balance sheet which is circulated, published, issued or delivered to the Authority must state the name of the person who signed it on behalf of the syndicate’s managing agent.
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