# The Companies (Disclosure of Auditor Remuneration) Regulations 2005, Paragraph 2


Where a company’s auditors are a partnership, each of the following shall also be regarded as an associate of theirs—
(a) any other partnership which has a partner in common with the company’s auditors;
(b) any partner in the company’s auditors;
(c) any body corporate which is in the same group as a body corporate which is a partner in the company’s auditors or in a partnership which has a partner in common with the company’s auditors;
(d) any body corporate of which a partner in the company’s auditors is a director.

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Source: https://www.legislation.gov.uk/uksi/2005/2417/schedule/1/paragraph/2 (the official version)
Page: https://openlegislation.uk/companies-disclosure-of-auditor-remuneration-regulations-2005/schedule-1/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.