The Companies (Disclosure of Auditor Remuneration) Regulations 2005

1. Introductory Text

2. 1. Citation, commencement and transitional provision

3. 2. Interpretation

4. 3. Disclosure of remuneration: small and medium-sized companies

5. 4. Disclosure of remuneration: other companies

6. 5. Group accounts

7. 6. Duty of auditors to supply information

8. 7. Failure to make the required disclosure

9. Signature

10. 1. SCHEDULE 1

       Associates of a company’s auditors

       1. 1. Each of the following shall be regarded as an associate...

       2. 2. Where a company’s auditors are a partnership, each of the...

       3. 3. Where a company’s auditors are a body corporate (other than...

       4. 4. For the purposes of this Schedule— (a) “acting as an...

    2. SCHEDULE 2

       Types of service in respect of which disclosure is to be made

       1. 1. The auditing of accounts of associates of the company pursuant...

       2. 2. Other services supplied pursuant to such legislation.

       3. 3. Other services relating to taxation.

       4. 4. Services relating to information technology.

       5. 5. Internal audit services.

       6. 6. Valuation and actuarial services.

       7. 7. Services relating to litigation.

       8. 8. Services relating to recruitment and remuneration.

       9. 9. Services relating to corporate finance transactions entered into or proposed...

       10. 10. All other services.

11. Explanatory Note