# The Companies (Disclosure of Auditor Remuneration) Regulations 2005, Paragraph 3


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—
(a) any other body corporate which has a director in common with the company’s auditors;
(b) any director of the company’s auditors;
(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;
(d) any partnership in which a director of the company’s auditors is a partner;
(e) any body corporate which is in the same group as the company’s auditors;
(f) any partnership in which any such body corporate which is in the same group as the company’s auditors is a partner.

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Source: https://www.legislation.gov.uk/uksi/2005/2417/schedule/1/paragraph/3 (the official version)
Page: https://openlegislation.uk/companies-disclosure-of-auditor-remuneration-regulations-2005/schedule-1/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.