Section 494 applies to LLPs, modified so that it reads as follows—

“Disclosure of services provided by auditor or associates and related remuneration494.

Parts 1 and 2 of the Companies (Disclosure of Auditor Remuneration and Liability Limitation Agreements) Regulations 2008 (S.I. 2008/489) apply to LLPs with the following modifications—

(a)

in regulation 3(1), omit the definition of “principal terms”;

(b)

references to 6th April 2008 are to be read as references to 1st October 2008;

(c)

references to a company include references to an LLP; and

(d)

except in paragraph 3 of Schedule 1, references to a director or to an officer of a company include references to a member of an LLP.”