# The Directors' Remuneration Report Regulations (Northern Ireland) 2005, Regulation 4: Auditors' report


In Article 243 of the Order (auditors' report), after paragraph (3) insert –
“(4) If a directors' remuneration report is prepared for the financial year for which the annual accounts are prepared the auditors shall in their report –
(a) report to the company’s members on the auditable part of the directors' remuneration report, and
(b) state whether in their opinion that part of the directors' remuneration report has been properly prepared in accordance with this Order.
(5) For the purposes of this Part, “the auditable part” of a directors' remuneration report is the part containing the information required by Part III of Schedule 7A.”.

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Source: https://www.legislation.gov.uk/nisr/2005/56/regulation/4 (the official version)
Page: https://openlegislation.uk/directors-remuneration-report-regulations-northern-ireland-2005/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.