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Part 16Audit

Chapter 3Functions of auditor

Signature of auditor’s report

506Circumstances in which names may be omitted

(1)The auditor’s name and, where the auditor is a firm, the name of the person who signed the report as senior statutory auditor, may be omitted from—

(a)published copies of the report, and

(b)the copy of the report delivered to the registrar under Chapter 10 of Part 15 (filing of accounts and reports),

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 statutory 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 Secretary of State, 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 statutory auditor.