493 Disclosure of terms of audit appointment
Companies Act 2006 | Legislation

493  Disclosure of terms of audit appointment

(1)     The Secretary of State may make provision by regulations for securing the disclosure of the terms on which a company's auditor is appointed, remunerated or performs his duties.

Nothing in the following provisions of this section affects the generality of this power.

(2)     The regulations may—

(a)     require disclosure of—

(i)     a copy of any terms that are in writing, and

(ii)     a written memorandum setting out any terms that are not in writing;

(b)     require disclosure to be at such times, in such places and by such means as are specified in the regulations;


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