# The Directors' Remuneration Report Regulations 2002, Regulation 6: Duties of auditors


For section 237(4) of the Act, substitute—
“(4) If—
(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
(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,
the auditors shall include in their report, so far as they are reasonably able to do so, a statement giving the required particulars.”

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Source: https://www.legislation.gov.uk/uksi/2002/1986/regulation/6 (the official version)
Page: https://openlegislation.uk/directors-remuneration-report-regulations-2002/regulation-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.