(1) The auditor’s name and, if the auditor is a firm, the name of the person whosigned the report as senior statutory auditor, may be omitted from—
(a) published copies of the report; and
(b) the copy of the report lodged with the Registrar for registration, if the conditions specified in subsection (2) are satisfied.
(2) The conditions are that the company—
(a) after concluding on reasonable grounds that statement of the name would create or be likely to create a serious risk that the auditor or senior statutory auditor, or any other person, would be subject to violence or intimidation, has resolved that the name should not be stated; and
(b) has given notice of the resolution to the Cabinet Secretary, stating—
(i) the name and registered number of the company;
(ii) the financial year of the company to which the report relates; and
(iii) the name of the auditor and, if the auditor is a firm, the name of the person who signed the report as senior statutory auditor.
(a) published copies of the report; and
(b) the copy of the report lodged with the Registrar for registration, if the conditions specified in subsection (2) are satisfied.
(2) The conditions are that the company—
(a) after concluding on reasonable grounds that statement of the name would create or be likely to create a serious risk that the auditor or senior statutory auditor, or any other person, would be subject to violence or intimidation, has resolved that the name should not be stated; and
(b) has given notice of the resolution to the Cabinet Secretary, stating—
(i) the name and registered number of the company;
(ii) the financial year of the company to which the report relates; and
(iii) the name of the auditor and, if the auditor is a firm, the name of the person who signed the report as senior statutory auditor.
Check the current authoritative text and amendment history before relying on a provision.