For Pete's sake, let the driving member of the pair take credit/responsability for the push/commit. Next time the other member will drive. The "driver" will not do anything he doesn't agree upon whith the co-pilot.
Programming is a colaborative effort. No programming deed is 100% individual. There's no need to be fastidious wanting to reflect that a given push/commit was done by Tom and Harry and not just Tom. The benefits of pair programming are worth overlooking that nuance.
The auditor is right, "pool" accounts should be avoided.