UK Statutory Instrument SI 2008 United Kingdom

Statutory Auditors (Delegation of Functions ) Order 2008

Status
Amended (in force with amendments)
Penalty ceiling
Regulated

Does it bind you?

Business-side roles with duties under this instrument.

Trader4

Other Acts binding the same actors

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Trader — also bound by 825 other Acts

What it requires

Regulations creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.

Part 1

INTRODUCTORY

0 of 3 sections shown
3 other sections in this Part — procedural and definitional
s.001 Citation and commencement
s.002 Application and revocation
s.003 Interpretation
Part 2

DISCLOSURE OF REMUNERATION

3 of 4 sections shown
s.005 Disclosure of remuneration: other companies Regulated
  • Disclose auditor remuneration and other services in annual accountsTrader
s.006 Group Accounts Regulated
  • Disclose auditor remuneration in group accounts (unless small/medium group exempt)Trader
s.007 Duty of auditor to supply information Regulated
  • Auditor must supply directors with information needed for remuneration disclosureTrader
1 other section in this Part — procedural and definitional
s.004 Disclosure of remuneration: small and medium-sized companies
Part 3

LIABILITY LIMITATION AGREEMENTS

1 of 1 section shown
s.008 Disclosure of liability limitation agreements Regulated
  • Disclose liability limitation agreement terms in annual accountsTrader
Schedules

Schedules

0 of 15 shown
15 other schedules
s.sch001 Each of the following shall be regarded as an associate...
s.sch001 Where a company’s auditor is a partnership, each of the...
s.sch001 Where a company’s auditor is a body corporate (other than...
s.sch001 A distant associate of a company’s auditor is a person...
s.sch001 In this Schedule— (a) “acting as an insolvency practitioner” shall...
s.sch002 The auditing of accounts of associates of the company pursuant...
s.sch002 All other services.
s.sch002 Other services supplied pursuant to such legislation.
s.sch002 Other services relating to taxation.
s.sch002 Services relating to information technology.
s.sch002 Internal audit services.
s.sch002 Valuation and actuarial services.
s.sch002 Services relating to litigation.
s.sch002 Services relating to recruitment and remuneration.
s.sch002 Services relating to corporate finance transactions entered into or proposed...

Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.