Remedy
Start free

Section 505: Names to be stated in published copies of auditor's report

Companies Act 2006 · 2006 c. 46View on legislation.gov.uk

Part 16: Audit — Chapter 3: Functions of auditor

Every copy of the auditor's report that is published by or on behalf of the company must—

state the name of the auditor and (where the auditor is a firm) the name of the person who signed it as senior statutory auditor, or
if the conditions in section 506 (circumstances in which names may be omitted) are met, state that a resolution has been passed and notified to the Secretary of State in accordance with that section.

If more than one person is appointed as auditor, the reference in subsection (1)(a) to the name of the auditor is to be read as a reference to the names of all the auditors.

For the purposes of this section a company 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.

If a copy of the auditor's report is published without the statement required by this section, an offence is committed by—

the company, and
every officer of the company who is in default.

A person guilty of an offence under this section is liable on summary conviction to a fine not exceeding level 3 on the standard scale.

About this text

This legislation text comes from legislation.gov.uk. Contains public sector information licensed under the Open Government Licence v3.0. These source and reuse terms cover the legislation text, not Remedy's commentary.

Reuse reviewed 21 August 2026 under Open Government Licence v3.0.