(1) The Secretary of State may make provision by regulations for securing the disclosure of—
(a) 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;
(b) 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.
(2) The regulations may provide—
(a) for disclosure of the nature of any services provided to be made by reference to any class or
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