(1) The report of the statutory auditor shall state the name of the statutory auditor and be signed, as provided for in subsection (2), and bear the date of the signature or signatures.

(2) Where the auditor is -

(a) a statutory auditor (within the meaning of Part 27), the report shall be signed by the statutory auditor (or, where more than one, each statutory auditor), or

(b) a statutory audit firm (within the meaning of Part 27), the report shall be signed by -

(i) the statutory auditor (or, where more than one, each statutory auditor) designated by the statutory audit firm for the particular audit engagement as being primarily responsible for carrying out the statutory audit on behalf of the audit firm,

(ii) in the case of a group audit, at least the statutory auditor (or, where more than one, each statutory auditor) designated by the statutory audit firm as being primarily responsible for carrying out the statutory audit at the level of the group,