14. Authentication of accounts

(1) This Rule applies to accounts.
(2) The presenter of a company's accounts must act under the specific authority of that company's directors in delivering accounts to the Registrar.
(3) The presenter must by way of authentication provide the Registrar with the registered number and any other identifying code as may be specified by the Registrar from time to time of that company (or other body) of the company in respect of which accounts are to be delivered.
(4) The presenter instructs the Registrar to tag electronically the accounts by way of authentication on the presenter's behalf such that the electronic record of the document is indelibly associated with the presenter and the company (or other body).