UK Statutory Instrument 2008 United Kingdom

The Companies (Disclosure of Auditor Remuneration and Liability Limitation Agreements) Regulations 2008

At a glance

Enforced by

FRC

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.

Schedules

Browse 15 other Schedules — structural / supplementary
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...

Browse 8 other sections — procedural / definitional / commencement
s.001

Citation and commencement

s.002

Application and revocation

s.003

Interpretation

s.004

Disclosure of remuneration: small and medium-sized companies

s.005

Disclosure of remuneration: other companies

s.006

Group Accounts

s.007

Duty of auditor to supply information

s.008

Disclosure of liability limitation agreements

Enforcement and responsible bodies

The regulators that administer or enforce this legislation.

FRC

Financial Reporting Council

Regulates auditors, accountants, and actuaries. Sets UK Corporate Governance Code and Stewardship Code. Monitors corporate reporting and audit quality. Planned to become …

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Regulators

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