The Companies (Disclosure of Auditor Remuneration and Liability Limitation Agreements) Regulations 2008

1. Introductory Text

2. PART 1 INTRODUCTORY

   1. 1. Citation and commencement

   2. 2. Application and revocation

   3. 3. Interpretation

3. PART 2 DISCLOSURE OF REMUNERATION

   1. 4. Disclosure of remuneration: small and medium-sized companies

   2. 5. Disclosure of remuneration: other companies

   3. 6. Group Accounts

   4. 7. Duty of auditor to supply information

4. PART 3 LIABILITY LIMITATION AGREEMENTS

   1. 8. Disclosure of liability limitation agreements

5. Signature

6. 1. SCHEDULE 1

      Associates of a company’s auditor

      1. 1. Each of the following shall be regarded as an associate...

      2. 2. Where a company’s auditor is a partnership, each of the...

      3. 3. Where a company’s auditor is a body corporate (other than...

      4. 4. A distant associate of a company’s auditor is a person...

      5. 5. In this Schedule— (a) “acting as an insolvency practitioner” shall...

   2. SCHEDULE 2

      Type of service in respect of which disclosure is to be made

      1. 1. The auditing of accounts of associates of the company pursuant...

      2. 2. Other services supplied pursuant to such legislation.

      3. 3. Other services relating to taxation.

      4. 4. Services relating to information technology.

      5. 5. Internal audit services.

      6. 6. Valuation and actuarial services.

      7. 7. Services relating to litigation.

      8. 8. Services relating to recruitment and remuneration.

      9. 9. Services relating to corporate finance transactions entered into or proposed...

      10. 10. All other services.

7. Explanatory Note