Sch 1 para 9 Amendments to the Companies Act 2006
In section 444A (filing obligations of companies entitled to small companies exemption in relation to directors’ report) , after subsection (4) insert— (4A) If more than one person is appointed as auditor, the reference in subsection (4)(a) to the name of the auditor is to be read as a reference to the names of all the auditors.