In section 74 (signature of auditor’s report) [Section 74 was substituted by S.I. 2008/1140.] -

(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 (3) insert -

"(4) Where more than one person is appointed as auditor, the report must be signed by all those appointed.".