(1) The auditor's report to the members of a friendly society or registered branch must state the name of the auditor (or, where more than one person is appointed as auditor, all of their names) and be signed and dated.
(2) Where the auditor is an individual, the report must be signed by him.
(3) Where the auditor is a firm, the report must be signed -
(a) in the case of a friendly society subject to special requirements, by the senior statutory auditor in his own name, for and on behalf of the firm;
(b) in any other case -
(i) in the name of the firm by a person authorised to sign on its behalf, or
(ii) if the firm has identified a senior statutory auditor in relation to the audit, by that person, in his own name, for and on behalf of the firm.
(4) Where more than one person is appointed as auditor, the report must be signed by all those appointed.