Amendments to the Companies Act 2006

7. The Companies Act 2006 [2006 c. 46.] is amended in accordance with this Part of this Schedule.

8. In section 444 (filing obligations of companies subject to small companies regime) [Section 444 was amended by S.I. 2008/393, 2013/3008 and 2015/980.], after subsection (7) insert -

"(8) If more than one person is appointed as auditor, the references in subsections (5B)(d)(i) and (7)(a) to the name of the auditor are to be read as references to the names of all the auditors.".

9. In section 444A (filing obligations of companies entitled to small companies exemption in relation to directors' report) [Section 444A was inserted by S.I. 2008/393 and amended by S.I. 2009/1581.], 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.".

10. In section 445 (filing obligations of medium-sized companies) [Section 445 was amended by S.I. 2008/393, 2013/1970 and 2015/980.], after subsection (6) insert -