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The Directors' Remuneration Report Regulations 2002
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- UK Statutory Instruments
- 2002 No. 1986
- Regulation 4
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Auditors' report
4. In section 235 of the Act, after subsection (3) insert—
“(4) If a directors' remuneration report is prepared for the financial year for which the annual accounts are prepared the auditors shall in their report
(a)report to the company’s members on the auditable part of the directors' remuneration report, and
(b)state whether in their opinion that part of the directors' remuneration report has been properly prepared in accordance with this Act.
(5) For the purposes of this Part, “the auditable part” of a directors' remuneration report is the part containing the information required by Part 3 of Schedule 7A.”
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