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The Directors' Remuneration Report Regulations (Northern Ireland) 2005
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- Northern Ireland Statutory Rules
- 2005 No. 56
- Regulation 6
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Duties of auditors
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6. For Article 245(4) of the Order (auditors' statement of directors' emoluments, etc.), substitute –
“(4) If –
(a)the requirements of Schedule 6 (disclosure of information: emoluments and other benefits of directors and others) are not complied with in the annual accounts, or
(b)where a directors' remuneration report is required to be prepared, the requirements of Part III of Schedule 7A (directors' remuneration report) are not complied with in that report,
the auditors shall include in their report, so far as they are reasonably able to do so, a statement giving the required particulars.”.
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