F2F3F4F5Part VIIIAccounts and Audit
Pt. VIII substituted by S.I. 1990/593 (N.I. 5), Pt. II
Pt. VIII modified by S.R. 2004/307 (as amended (1.10.2006) by Limited Liability Partnerships (Amendment) Regulations (Northern Ireland) 2006 (S.R. 2006/377), reg. 2, Sch. 1)
Pt. VIII modified by {S.R. 2004/496}
Chapter 1Provisions Applying to Companies Generally
F6Auditors' report
Signature of auditors' report244 F7
1
The auditors' report shall state the names of the auditors and be signedF8 and dated by them.
2
Every copy of the auditors' report which is laid before the company in general meeting, or which is otherwise circulated, published or issued, shall state the names of the auditors.
3
The copy of the auditors' report which is delivered to the registrar shall state the names of the auditors and be signed by them.
4
If a copy of the auditors' report—
a
is laid before the company, or otherwise circulated, published or issued, without the required statement of the auditors' names, or
b
is delivered to the registrar without the required statement of the auditors' names or without being signed as required by this Article,
the company and every officer of it who is in default is guilty of an offence and liable to a fine.
5
References in this Article to signature by the auditors are, where the office of auditor is held by a body corporate or partnership, to signature in the name of the body corporate or partnership by a person authorised to sign on its behalf.
mod. SR 1994/133