{
  "url": "https://openlegislation.uk/directors-remuneration-report-regulations-2002/regulation-6",
  "json_url": "https://openlegislation.uk/directors-remuneration-report-regulations-2002/regulation-6.json",
  "legislation": "uksi/2002/1986",
  "legislation_title": "The Directors' Remuneration Report Regulations 2002",
  "legislation_url": "https://openlegislation.uk/directors-remuneration-report-regulations-2002",
  "path": "regulation/6",
  "kind": "regulation",
  "number": "6",
  "heading": "Duties of auditors",
  "text": "For section 237(4) of the Act, substitute—\n“(4) If—\n(a) the requirements of Schedule 6 (disclosure of information: emoluments and other benefits of directors and others) are not complied with in the annual accounts, or\n(b) where a directors' remuneration report is required to be prepared, the requirements of Part 3 of Schedule 7A (directors' remuneration report) are not complied with in that report,\nthe auditors shall include in their report, so far as they are reasonably able to do so, a statement giving the required particulars.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2002/1986/regulation/6",
    "retrieved_at": "2026-10-29T06:51:30.041822+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."
}