# The Companies (Disclosure of Auditor Remuneration) Regulations 2005, Regulation 4: Disclosure of remuneration: other companies


(1) In the notes to the annual accounts of a company which is not a small or medium-sized company, there shall be disclosed the amount of—
(a) any remuneration receivable by the company’s auditors for the auditing of the accounts and
(b) subject to regulation 5(2), any remuneration receivable by—
(i) the company’s auditors or
(ii) any person who was, at any time during the period to which the accounts relate, an associate of the company’s auditors
for the supply of other services to the company or its associates.
(2) Where remuneration includes benefits in kind, its nature and estimated money-value shall also be disclosed in the notes.
(3) Separate disclosure is required in respect of the auditing of the accounts in question and of each type of service specified in Schedule 2, but not in respect of each service falling within a type of service.
(4) Separate disclosure is required in respect of services supplied to the company and its subsidiaries on the one hand and to associated pension schemes on the other.
(5) Where more than one person has been appointed as a company’s auditor during the period to which the accounts relate, separate disclosure is required in respect of the remuneration of each such person and his associates.

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Source: https://www.legislation.gov.uk/uksi/2005/2417/regulation/4 (the official version)
Page: https://openlegislation.uk/companies-disclosure-of-auditor-remuneration-regulations-2005/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.