476. Names to be stated in published copies of auditor's report
Past version: effective from 14/06/2015 - 13/06/2015
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(1) Every copy of the auditor's report that is published by or on behalf of the company 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 auditor, or
(b) if the conditions in section 477 (circumstances in which names may be omitted) are met, state that a resolution has been passed and notified to the Board in accordance with that section.
(2) For the purposes of this section a company is regarded as publishing the report if it publishes, issues or circulates it or otherwise makes it available for public inspection in a manner calculated to invite members of the public generally, or any class of members of the public, to read it.
(3) If a copy of the auditor's report is published without the statement required by this section, a contravention of these Regulations is committed by—
(a) the company, and
(b) every officer of the company who is in default.
(4) A person who commits the contravention referred to in subsection (3) shall be liable to a level 3 fine.