# The Companies (Disclosure of Auditor Remuneration) Regulations 2005, Regulation 1: Citation, commencement and transitional provision


(1) These Regulations may be cited as the Companies (Disclosure of Auditor Remuneration) Regulations 2005 and shall come into force on 1st October 2005.
(2) These Regulations shall not apply to the accounts of a company for any financial year beginning before 1st October 2005; and the Companies Act 1985 (Disclosure of Remuneration for Non-Audit Work) Regulations 1991 shall not apply to the accounts of a company for any financial year beginning on or after that date.

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Source: https://www.legislation.gov.uk/uksi/2005/2417/regulation/1 (the official version)
Page: https://openlegislation.uk/companies-disclosure-of-auditor-remuneration-regulations-2005/regulation-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.