10. In section 445 (filing obligations of medium-sized companies)(1), after subsection (6) insert—
“(6A) If more than one person is appointed as auditor, the reference in subsection (6)(a) to the name of the auditor is to be read as a reference to the names of all the auditors.”.
Section 445 was amended by S.I. 2008/393, 2013/1970 and 2015/980.