{
  "url": "https://openlegislation.uk/companies-disclosure-of-auditor-remuneration-regulations-2005/regulation-5",
  "json_url": "https://openlegislation.uk/companies-disclosure-of-auditor-remuneration-regulations-2005/regulation-5.json",
  "legislation": "uksi/2005/2417",
  "legislation_title": "The Companies (Disclosure of Auditor Remuneration) Regulations 2005",
  "legislation_url": "https://openlegislation.uk/companies-disclosure-of-auditor-remuneration-regulations-2005",
  "path": "regulation/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Group accounts",
  "text": "(1) Group accounts shall comply with regulation 4(1)(b) as if the undertakings included in the consolidation were a single company, except where the group qualifies as small or medium-sized under section 249 of the 1985 Act and is not an ineligible group under section 248(2) of that Act.\n(2) The notes to the individual accounts of—\n(a) a parent company which is required to prepare and does prepare group accounts in accordance with the 1985 Act; and\n(b) a subsidiary company where its parent is required to prepare and does prepare group accounts in accordance with the 1985 Act and the company is included in the consolidation,\nneed not disclose the information required by regulation 4(1)(b) if the group accounts are required to comply with paragraph (1) of this regulation and the individual accounts state that the group accounts are so required.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 249 was substituted by section 13(3) of the Companies Act 1989, and amended by regulation 6 of S.I. 1992/2452 and by regulation 3 of S.I. 2004/16."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Section 248 was substituted by section 13(3) of the Companies Act 1989, and amended by regulation 9 of S.I. 1996/189 and by article 12 of S.I. 2001/3649."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2005/2417/regulation/5",
    "retrieved_at": "2026-10-29T04:53:21.323175+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."
}