# The Companies (Disclosure of Auditor Remuneration) Regulations 2005, Paragraph 1


Each of the following shall be regarded as an associate of a company’s auditors—
(a) any person controlled by the company’s auditors or by any associate of the company’s auditors (whether alone or through two or more persons acting together to secure or exercise control), but only if that control does not arise solely by virtue of the company’s auditors or any associate of the company’s auditors acting—
(i) as an insolvency practitioner in relation to any person,
(ii) in the capacity of a receiver, or a receiver or manager, of the property of a company or other body corporate, or
(iii) as a judicial factor on the estate of any person;
(b) any person who, or group of persons acting together which, has control of the company’s auditors;
(c) any person using a trading name which is the same as or similar to a trading name used by the company’s auditors, but only if the company’s auditors use that trading name with the intention of creating the impression of a connection between them and that other person
(d) any person who is party to an arrangement with the company’s auditors, with or without any other person, under which costs, profits, quality control, business strategy or significant professional resources are shared.

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