Part 7Accounts, audit and annual returns
Auditors
C197Remuneration of qualified auditors
1
The Treasury may by regulations prescribe the maximum rates of remuneration to be paid by registered societies for—
a
the audit of their accounts and balance sheets by qualified auditors;
b
the making of a report (a “relevant report”) for the purposes of—
i
row 5 or 6 of the table in section 82, or
ii
section 85(2)(a) or (b) (duty to obtain report in certain cases where section 83 disapplied).
2
The regulations may make different provision for different cases or circumstances.
3
An auditor or person appointed to make a relevant report—
a
must not ask for or receive, and
b
is not entitled to receive,
remuneration in excess of the rate prescribed by the regulations in respect of the auditor's or person's service.