A person may be the Senior Accounting Officer (SAO) for more than one company. This is most likely but not exclusively where the companies are within a group. In such cases the SAO must certify the appropriateness of the tax accounting arrangements for each of the companies for which they are the SAO.

To do this the SAO can provide

a separate certificate for each company, or

a certificate covering all the companies, or

a combination of certificates.

For example, in the case of companies A, B and C for which the same person is SAO, the SAO could provide

a separate certificate for each of companies A, B and C, or

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