In section 74B (names to be stated in copies of auditor’s report filed or published) [Section 74B was inserted by S.I. 2008/1140 and amended by S.I. 2013/496.] after subsection (1) insert -

"(1A) If more than one person is appointed as auditor, the reference in subsection (1)(a) to the name of the auditor is to be read as a reference to the names of all the auditors.".