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Legislation
Companies Act 2006

Crossheading Signature of auditor's report

  • Section 503 Signature of auditor's report
  • Section 504 Senior statutory auditor
  • Section 505 Names to be stated in published copies of auditor's report
  • Section 506 Circumstances in which names may be omitted
  1. Signature of auditor's report
  2. Signature of auditor's report

Section 503 | Signature of auditor's report

From legislation.gov.uk

(1)The auditor's report must state the name of the auditor and be signed and dated.

(2)Where the auditor is an individual, the report must be signed by him.

(3)Where the auditor is a firm, the report must be signed by the senior statutory auditor in his own name, for and on behalf of the auditor.

(4)Where more than one person is appointed as auditor, the report must be signed by all those appointed.F1

Notes

  1. F1

    S. 503(4) inserted (17.6.2016) by The Statutory Auditors and Third Country Auditors Regulations 2016 (S.I. 2016/649), reg. 1(1)(a), Sch. 3 para. 17(2) (with reg. 1(12))

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