Section 675 of The Companies Act No. 17 of 2015: Name of signatory to be stated in published copies of annual financial statement and reports, etc
(1) A company that publishes a document to which this section applies shall ensure that the document states the name of the person who signed it on behalf of the directors.
(2) In the case of an unquoted company, this section applies to copies of—(a) its annual financial statement; and (b) the directors' report.
(3) In the case of a quoted company, this section applies to copies of—
(a) its annual financial statement; (b) the directors' remuneration report; and (c) the directors' report.
(4) If a company fails to comply with subsection (1), the company, and each officer of the company who is in default, commit an offence and on conviction are each liable to a fine not exceeding five hundred thousand shillings.
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