In section 444A of the Companies Act 2006 (filing obligations of companies entitled to small companies exemption in relation to directors’ report)5, 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, or

(b)

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.”.