This section has no associated Explanatory Memorandum
6. In section 74 (signature of auditor’s report)(1)—
(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 (3) insert—
“(4) Where more than one person is appointed as auditor, the report must be signed by all those appointed.”.
(1)
Section 74 was substituted by S.I. 2008/1140.