10. Signed copies of statutory report and auditor’s report thereon required for lodgment

For the purposes of section 174(5) of the Act —

the copy of the statutory report of a company to be lodged with the Registrar shall be a copy that is certified under section 174(3) of the Act by the personal signatures of not less than 2 directors; and

the copy of the auditor’s report on a statutory report referred to in paragraph (a) to be lodged with the Registrar shall be a copy that is personally signed by the auditor or, where the auditor is a firm, by one of the partners of that firm.