{
  "url": "https://openlegislation.uk/companies-disclosure-of-auditor-remuneration-regulations-2005/schedule-1/paragraph-3",
  "json_url": "https://openlegislation.uk/companies-disclosure-of-auditor-remuneration-regulations-2005/schedule-1/paragraph-3.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": "schedule/1/paragraph/3",
  "kind": "paragraph",
  "number": "3",
  "heading": null,
  "text": "Where a company’s auditors are a body corporate (other than one which is also a partnership as defined in paragraph 4(c) below), each of the following shall also be regarded as an associate of theirs—\n(a) any other body corporate which has a director in common with the company’s auditors;\n(b) any director of the company’s auditors;\n(c) any body corporate which is in the same group as a body corporate which is a director of, or has a director in common with, the company’s auditors;\n(d) any partnership in which a director of the company’s auditors is a partner;\n(e) any body corporate which is in the same group as the company’s auditors;\n(f) any partnership in which any such body corporate which is in the same group as the company’s auditors is a partner.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2005/2417/schedule/1/paragraph/3",
    "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."
}