(1) The auditor's report must state the name of the auditor and be signed and dated.
(2) Where the auditor is an individual, the report must be signed by him.
(3) Where the auditor is a firm, the report must be signed by the senior statutory auditor in his own name, for and on behalf of the auditor.
[(4) Where more than one person is appointed as auditor, the report must be signed by all those appointed.]
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