477. Circumstances in which names may be omitted

Past version: effective from 14/06/2015 - 13/06/2015
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(1) The auditor's name and, where the auditor is a firm, the name of the person who signed the report as senior auditor, may be omitted from—
(a) published copies of the report, and
(b) the copy of the report delivered to the Registrar under Chapter 8 of Part 14 (filing of accounts and reports),
(c) if the following conditions are met.
(2) The conditions are that the company—
(a) considering on reasonable grounds that statement of the name would create or be likely to create a serious risk that the auditor or senior auditor, or any other person, would be subject to violence or intimidation, has resolved that the name should not be stated, and
(b) has given notice of the resolution to the Registrar, stating—
(i) the name and registered number of the company,
(ii) the financial year of the company to which the report relates, and
(iii) the name of the auditor and (where the auditor is a firm) the name of the person who signed the report as senior auditor.