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Changes over time for: Section 390B
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Version Superseded: 01/10/2005
Status:
Point in time view as at 21/09/1991. This version of this provision has been superseded.
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Changes to legislation:
There are currently no known outstanding effects for the Companies Act 1985, Section 390B.
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[390B Remuneration of auditors or their associates for non-audit work.E+W+S
(1)The Secretary of State may make provision by regulations for securing the disclosure of the amount of any remuneration received or receivable by a company’s auditors or their associates in respect of services other than those of auditors in their capacity as such.
(2)The regulations may—
(a)provide that “remuneration” includes sums paid in respect of expenses,
(b)apply in relation to benefits in kind as to payments in cash, and in relation to any such benefit require disclosure of its nature and its estimated money value,
(c)define “associate” in relation to an auditor,
(d)require the disclosure of remuneration in respect of services rendered to associated undertakings of the company, and
(e)define “associated undertaking” for that purpose.
(3)The regulations may require the auditors to disclose the relevant information in their report or require the relevant information to be disclosed in a note to the company’s accounts and require the auditors to supply the directors of the company with such information as is necessary to enable that disclosure to be made.
(4)The regulations may make different provision for different cases.
(5)Regulations under this section shall be made by statutory instrument which shall be subject to annulment in pursuance of a resolution of either House of Parliament.]
Textual Amendments
Modifications etc. (not altering text)
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