Section 444A(4)

The copy of the auditor's report delivered to the registrar under this section must— state the name of the auditor and (where the auditor is a firm) the name of the person who signed it as senior statutory auditor, or if the conditions in section 506 (circumstances in which names may be omitted) are met, state that a resolution has been passed and notified to the Secretary of State in accordance with that section.

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Source: legislation.gov.uk · retrieved 2026-09-04