# The Companies (Disclosure of Auditor Remuneration) Regulations 2005, Regulation 5: Group accounts


(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.
(2) The notes to the individual accounts of—
(a) a parent company which is required to prepare and does prepare group accounts in accordance with the 1985 Act; and
(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,
need 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.

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Source: https://www.legislation.gov.uk/uksi/2005/2417/regulation/5 (the official version)
Page: https://openlegislation.uk/companies-disclosure-of-auditor-remuneration-regulations-2005/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.