{
  "url": "https://openlegislation.uk/companies-act-1985-disclosure-of-remuneration-for-non-audit-work-regulations-1991",
  "json_url": "https://openlegislation.uk/companies-act-1985-disclosure-of-remuneration-for-non-audit-work-regulations-1991.json",
  "id": "uksi/1991/2128",
  "title": "The Companies Act 1985 (Disclosure of Remuneration for Non-Audit Work) Regulations 1991",
  "short_title": "Companies Act 1985 (Disclosure of Remuneration for Non-Audit Work) 1991",
  "long_title": "The Regulations require remuneration of a company’s auditors and their associates for non-audit work done for a company and its associated undertakings to be disclosed in notes to the company’s annual accounts prepared in respect of financial years beginning on or after 1st October 1991. The Regulations place the auditors of a company under a duty to provide the company’s directors with the information necessary to enable the relevant associates to be identified. Article 4 of the Regulations contains a limited exemption for small and medium-sized companies.",
  "citation": "S.I. 1991/2128",
  "type": "uksi",
  "year": "1991",
  "number": "2128",
  "version": "current",
  "date": "1991-09-21",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 5,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/companies-act-1985-disclosure-of-remuneration-for-non-audit-work-regulations-1991/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
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      "number": "1",
      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/companies-act-1985-disclosure-of-remuneration-for-non-audit-work-regulations-1991/regulation-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
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      "number": "2",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/companies-act-1985-disclosure-of-remuneration-for-non-audit-work-regulations-1991/regulation-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
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      "number": "3",
      "heading": "Persons who are to be regarded as associates of a company’s auditors",
      "url": "https://openlegislation.uk/companies-act-1985-disclosure-of-remuneration-for-non-audit-work-regulations-1991/regulation-3",
      "extent": null,
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    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Application to small or medium sized companies",
      "url": "https://openlegislation.uk/companies-act-1985-disclosure-of-remuneration-for-non-audit-work-regulations-1991/regulation-4",
      "extent": null,
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    },
    {
      "path": "regulation/5",
      "kind": "regulation",
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      "heading": "Disclosure of remuneration for non-audit work",
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      "extent": null,
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    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/companies-act-1985-disclosure-of-remuneration-for-non-audit-work-regulations-1991/note",
      "extent": null,
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    }
  ],
  "has_text": true,
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  "outstanding_effects": [
    {
      "type": "modified",
      "affected_provisions": "Regulations",
      "affecting": "uksi/1994/1983",
      "affecting_title": "The Friendly Societies (Accounts and Related Provisions) Regulations 1994",
      "affecting_provisions": "Sch. 4 para. 30(6)"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.3(1)",
      "affecting": "uksi/1995/1520",
      "affecting_title": "The Companies Act 1985 (Disclosure of Remuneration for Non-Audit Work) (Amendment) Regulations 1995",
      "affecting_provisions": "reg.3"
    },
    {
      "type": "added",
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      "affecting": "uksi/1995/1520",
      "affecting_title": "The Companies Act 1985 (Disclosure of Remuneration for Non-Audit Work) (Amendment) Regulations 1995",
      "affecting_provisions": "reg.4"
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    {
      "type": "applied (with modifications)",
      "affected_provisions": "Regulations",
      "affecting": "uksi/2001/1090",
      "affecting_title": "Limited Liability Partnerships Regulations 2001",
      "affecting_provisions": "Sch. 6 Pt. 1 para. 6"
    },
    {
      "type": "excl",
      "affected_provisions": null,
      "affecting": "uksi/2005/2417",
      "affecting_title": "The Companies (Disclosure of Auditor Remuneration) Regulations 2005",
      "affecting_provisions": "reg 1(2)"
    }
  ],
  "made_under": [
    {
      "id": "ukpga/1985/6",
      "title": "Companies Act 1985",
      "url": "https://openlegislation.uk/companies-act-1985",
      "provisions": [
        "section/390B"
      ]
    }
  ],
  "changes_made_to": 5,
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  "changes_made_by_url": "https://openlegislation.uk/companies-act-1985-disclosure-of-remuneration-for-non-audit-work-regulations-1991/changes/by-it.json",
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  "instruments_made_under_url": "https://openlegislation.uk/companies-act-1985-disclosure-of-remuneration-for-non-audit-work-regulations-1991/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1991/2128",
    "retrieved_at": "2026-10-29T14:37:43.070276+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}