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The Statutory Auditors and Third Country Auditors Regulations 2016
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- UK Statutory Instruments
- 2016 No. 649
- SCHEDULE 4
- PART 2
- Paragraph 4
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4. In section 78A (signature of auditor's report) M1—U.K.
(a)in subsection (1), after “the auditor” insert “ (or, where more than one person is appointed as auditor, all of their names) ”; and
(b)after subsection (2) insert—
“(2A) Where more than one person is appointed as auditor, the report must be signed by all of them.”.
Marginal Citations
M1Section 78A was inserted by S.I. 2004/3380 and then substituted by S.I 2008/1519.
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