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Companies Act 1985
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Changes over time for: Section 390A
Version Superseded: 01/10/2005
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- 01/02/1991- Amendment
- 21/09/1991
Point in time - 01/10/2005- Amendment
- 06/04/2008- Amendment
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390A Remuneration of auditors.E+W+S
(1)The remuneration of auditors appointed by the company in general meeting shall be fixed by the company in general meeting or in such manner as the company in general meeting may determine.
(2)The remuneration of auditors appointed by the directors or the Secretary of State shall be fixed by the directors or the Secretary of State, as the case may be.
(3)There shall be stated in a note to the company’s annual accounts the amount of the remuneration of the company’s auditors in their capacity as such.
(4)For the purposes of this section “remuneration” includes sums paid in respect of expenses.
(5)This section applies in relation to benefits in kind as to payments in cash, and in relation to any such benefit references to its amount are to its estimated money value.
The nature of any such benefit shall also be disclosed.
Modifications etc. (not altering text)
C1S. 390A applied (with modifications) (6.4.2001) by S.I. 2001/1090, reg. 4, Sch. 2 Pt. I
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