# The Companies Act 1985 (Disclosure of Remuneration for Non-Audit Work) Regulations 1991, Note: Explanatory note


(This note is not part of the Regulations)
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.

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Source: https://www.legislation.gov.uk/uksi/1991/2128/note (the official version)
Page: https://openlegislation.uk/companies-act-1985-disclosure-of-remuneration-for-non-audit-work-regulations-1991/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.