(1) Every copy of the auditor's report that is published by or on behalf of the company must—
(a) 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
(b) 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.
[(1A) If more than one person is appointed as auditor,
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Without prejudice to any other enactment by virtue of which any offence is triable either way1, the following offences are triable either way2: (1) offences at common law of public nuisance3; (2) an offence at common law of outraging public decency4; (3) administering an oath etc
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