Companies Act 2014 section 1488

Information shall be signed

Section 1488 requires that information notified to the Registrar by statutory auditors or audit firms must be properly signed, permits the use of electronic signatures subject to certain conditions, and creates a criminal offence for failure to comply.

• Information notified to the Registrar under sections 1485(1) or 1487(1) must be signed by the statutory auditor personally, or by someone authorised on behalf of the audit firm
• Electronic signatures are permitted, provided they meet the definition in Article 3(10) of EU Regulation 910/2014 and comply with any requirements set by the Registrar under the Electronic Commerce Act 2000
• The signing requirement applies to all statutory auditors and audit firms, including Member State audit firms
• Failure to sign the notified information as required is a category 4 offence