476. Names to be stated in published copies of auditor's report
Past version: effective from 21/10/2015 - 20/10/2015
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(1) Every copy of the auditor's report that is published by or on behalf of the LLP must —
(a) state the name of the auditor and (where the auditor is a firm) the name of the person who signed it as senior auditor, or
(b) if the conditions in section 477 (circumstances in which names may be omitted) are met, state that a resolution has been passed and notified to the Board in accordance with that section.
(2) For the purposes of this section an LLP is regarded as publishing the report if it publishes, issues or circulates it or otherwise makes it available for public inspection in a manner calculated to invite members of the public generally, or any class of members of the public, to read it.
(3) If a copy of the auditor's report is published without the statement required by this section, a contravention of the Companies Regulations is committed by —
(a) the LLP, and
(b) every designated member of the LLP who is in default.
(4) A person who commits the contravention referred to in subsection (3) shall be liable to a level 3 fine.