WHO MAY SIGN THE AUDITOR'S REPORT?

摘要

For the first time, the audit report is required to state the name of the auditor, and it must be signed and dated, in accordance with s503 of the Companies Act 2006 (CA 2006). Where the auditor is an individual, the report must be signed by him/her. Where the auditor is a firm, the report must be signed by the 'Senior Statutory Auditor in his/her own name, for and on behalf of the auditor'.rnThe Auditing Practices Board (APB) has issued guidance Bulletin 2008/06 The 'Senior Statutory Auditor' underthe United Kingdom Companies Act 2006 to clarify the meaning of'senior statutory auditor' (SSA). The SSA has the same meaning as the term 'engagement partner' and is the partner or other person in the firm responsible for the audit engagement, and for the auditor's report issued on behalf of the firm. The SSA must be a member of a recognised supervisory body and be eligible for appointment under the rules of that body.