The Companies (Disclosure of Auditor Remuneration) Regulations 2005

Failure to make the required disclosure

7.  Sections 233(5) and 245 to 245C of the 1985 Act(1) shall apply in relation to a failure to make the disclosure required by regulations 3 and 4 as they apply in relation to a failure to comply with a requirement of the 1985 Act.

(1)

Section 233 was substituted by section 7 of the Companies Act 1989, and amended by regulation 3 of, and paragraph 10 of Schedule 1 to, S.I. 2004/2947. Section 245 was substituted, and sections 245A to 245C inserted, by section 12 of the Companies Act 1989. Section 245 has been amended by regulation 4 of, and paragraph 2 in Part 1 of Schedule 1 to, S.I. 1994/1935, by regulation 10(9) of S.I. 2002/1986, by regulations 3 and 10 of, and paragraph 11 of Schedule 1 to, S.I. 2004/2947 and by regulation 14 of S.I. 2005/1011. Section 245A has been amended by regulation 3 of, and paragraph 11 of Schedule 1 to, S.I. 2004/2947 and by regulation 15 of S.I. 2005/1011. .Section 245B has been amended by regulation 10 of S.I. 2002/1986, by regulation 3 of, and paragraph 11 of Schedule 1 to, S.I. 2004/2947 and by regulation 16 of S.I. 2005/1011. Section 245C has been amended by sections 10 and 64 of, and Schedule 8 to, the Companies (Audit, Investigations and Community Enterprise) Act 2004, by regulation 3 of, and paragraph 11 of Schedule 1 to, S.I. 2004/2947 and by regulation 17 of S.I. 2005/1011.