Section 494(1)

The Secretary of State may make provision by regulations for securing the disclosure of— the nature of any services provided for a company by the company's auditor (whether in his capacity as auditor or otherwise) or by his associates; the amount of any remuneration received or receivable by a company's auditor, or his associates, in respect of any such services. Nothing in the following provisions of this section affects the generality of this power.

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Source: legislation.gov.uk · retrieved 2026-09-04