(1) [An auditor's] name and, where the auditor is a firm, the name of the person who signed the report as senior statutory auditor, may be omitted from—
(a) published copies of the report, and
(b) the copy of the report delivered to the registrar under Chapter 10 of Part 15 (filing of accounts and reports),
if the following conditions are met.
(2) The conditions are that the company—
(a) considering on reasonable grounds that statement of the name would create or be likely to create a serious risk that the auditor or senior statutory auditor, or any other person,
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