Companies (1986 Order) (Disclosure of Remuneration for Non-Audit Work) Regulations (Northern Ireland) 1993
These Regulations require remuneration of a company’s auditors and their associates for non-audit work done for a company and its associated undertakings to be disclosed in notes to the company’s annual accounts prepared in respect of financial years beginning on or after 29th March 1993. The Regulations place the auditors of a company under a duty to provide the company’s directors with the information necessary to enable the relevant associates to be identified. Regulation 4 contains a limited exemption for small and medium-sized companies.