UK Statutory Instrument
2008
United Kingdom
The Companies (Disclosure of Auditor Remuneration and Liability Limitation Agreements) Regulations 2008
At a glance
What's here
4 compliance obligations
Who this Act binds
Business-side actors with duties under this Act, ranked by how often they appear.
- Trader 4
Other Acts binding the same actors
For each actor bound by this Act, the other UK Acts that bind them most often. Useful for understanding the full compliance landscape facing each role.
Traders also bound by 826 other Acts (top 5 shown)
- Value Added Tax Regulations 1995 1995 413 duties
- Companies Act 2006 2006 243 duties
- The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008 2008 114 duties
- Insolvency (England and Wales) Rules 2016 2016 62 duties
- Building Societies Act 1986 1986 56 duties
What this Act requires
Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.
Part 1 — INTRODUCTORY
Browse 3 other sections in this Part — procedural / definitional / commencement
Application and revocation
Interpretation
Part 2 — DISCLOSURE OF REMUNERATION
Disclosure of remuneration: other companies
- Disclose auditor remuneration and other services in annual accounts Trader
Group Accounts
- Disclose auditor remuneration in group accounts (unless small/medium group exempt) Trader
Duty of auditor to supply information
- Auditor must supply directors with information needed for remuneration disclosure Trader
Browse 1 other section in this Part — procedural / definitional / commencement
Disclosure of remuneration: small and medium-sized companies
Part 3 — LIABILITY LIMITATION AGREEMENTS
Disclosure of liability limitation agreements
- Disclose liability limitation agreement terms in annual accounts Trader
Schedules
Browse 15 other Schedules — structural / supplementary
Each of the following shall be regarded as an associate...
Where a company’s auditor is a partnership, each of the...
Where a company’s auditor is a body corporate (other than...
A distant associate of a company’s auditor is a person...
In this Schedule— (a) “acting as an insolvency practitioner” shall...
The auditing of accounts of associates of the company pursuant...
All other services.
Other services supplied pursuant to such legislation.
Other services relating to taxation.
Services relating to information technology.
Internal audit services.
Valuation and actuarial services.
Services relating to litigation.
Services relating to recruitment and remuneration.
Services relating to corporate finance transactions entered into or proposed...
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