409. Name of signatory to be stated in published copies of accounts and reports
(1) Every copy of a document to which this section applies that is published by or on behalf of the company (including, where applicable, a restricted scope company) must state the name of the person who signed it on behalf of the board.
(2) This section applies to the company's balance sheet and its directors' report.
(3) If a copy is published without the required statement of the signatory's name, a contravention of these Regulations is committed by—
(a) the company, and
(b) every officer of the company who is in default.
(4) A person who commits the contravention referred to in subsection (3) shall be liable to a level 3 fine.