COMPANIES REGULATIONS, 1966
PART III - GENERAL PROVISIONS RELATING TO FORMS AND OTHER DOCUMENTS.
For the purposes of subsection (5) of section 142 of the Act -
(a) the copy of the statutory report of a company to be lodged with the Registrar shall be a copy that is certified under subsection (3) of that section by the personal signatures of not less than two directors; and
(b) the copy of the auditors' report 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.