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13 September 2011
Categories: Legislation
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Companies (Disclosure of Auditor Remuneration and Liability Limitation Agreements) (Amendment) Regulations 2011 (SI 2011/2198)

Amends the Companies (Disclosure of Auditor Remuneration and Liability Limitation Agreements) Regulations 2008, SI 2008/2198.

Commencement date

1 October 2011


Legislation Affected

SI 2008/489 amended

Summary

Replaces the previous classification of audit and non-audit services, which large companies and groups must use to disclose the fees they have paid their auditor or associates of their auditor. The revised classification is intended to link more clearly to that under Council Dirs 78/660/EEC and 83/349/EEC and to that in the revised Ethical Standards for Auditors, produced

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