Generally, company directors sign your UK company account. If you have a company secretary, he/she can sign the director report on behalf of the board of directors. However, your company secretary cannot sign the balance sheet page.
On the other hand, if your account is subject to an audit. Then, you must hire an Auditor to audit your account and sign the auditor report.
Company accounts compliance
A limited company registered with Companies House in the United Kingdom must prepare accounts that comply with the Companies Act 2006.
Companies House accepts company accounts that have been signed and dated. You may file micro entity account or abridged account with Companies House. Similarly, your director must sign uk company account prepared for shareholders.
Ordinarily, there are a few reports and pages in your company accounts that must be signed and dated.
Who can sign
The director who is to sign your UK company account must have been officially appointed as company director. In other words, his/her personal appointment must have been registered with Companies House.
Likewise, the same apply to an individual who hold the position of your company secretary.
Usually, if you have more than one director, you may elect one or two director to sign the director report on behalf of the board of directors.
On the other hand, your company secretary, if you have one, can sign your director report on behalf of the board too.
For this purpose, the person signing it must state his/her name. Additionally, you must include any statements about its being prepared according to the Companies Act 2006 above the signatory.
Balance Sheet Page
Following that director must sign the balance sheet page on behalf of the board of directors. Similarly, you must include any statements about accounting or company audit exemption above the director’s signature.
Your company must include an auditor report if your account is subject to audit. The audit report would state whether your company accounts give a true and fair view.
A senior statutory auditor must sign your auditor report. He/she must state his/her name as senior statutory auditor and also the accountancy firm involved.
A senior auditor is someone who is professionally qualified as an auditor. Additionally, he/she must hold a practising certificate as an auditor.