# Companies Act 1948, Paragraph 13


If the remuneration of the auditors is not fixed by the company in general meeting, the amount thereof shall be shown under a separate heading, and for the purposes of this paragraph, any sums paid by the company in respect of the auditors' expenses shall be deemed to be included in the expression “remuneration”.

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Source: https://www.legislation.gov.uk/ukpga/Geo6/11-12/38/schedule/EIGHTH/paragraph/13 (the official version)
Page: https://openlegislation.uk/companies-act-1948/schedule-EIGHTH/paragraph-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.