Companies Act 2014 section 337

Signature of statutory auditor's report

Section 337 sets out the requirements for how the statutory auditor's report must be signed, named and dated, and the consequences of failing to comply with those requirements.

• The statutory auditor's report must state the auditor's name, be properly signed, and bear the date of signature.
• Where the auditor is an individual, that person signs; where the auditor is a firm, the report must be signed by the individual auditor or auditors designated as primarily responsible for the engagement, signing in their own name on behalf of the firm.
• Every copy of the report provided to members, published, or delivered to the Registrar must include the auditor's name, signature, and signature date, with the Registrar's copy bearing the signature in the typeset form specified under section 347(2).
• Failure to comply is a category 3 offence for the company and any officer in default, including any shadow director or de facto director.