Sch 4 para 4
In section 78A (signature of auditor's report) — (a) in subsection (1), after “the auditor” insert “ (or, where more than one person is appointed as auditor, all of their names) ” ; and (b) after subsection (2) insert— (2A) Where more than one person is appointed as auditor, the report must be signed by all of them.