Part 1Introductory

Citation and commencement

regulation 1 + 1.—(1) These Regulations may be cited as the Companies (Directors' Remuneration and Audit) (Amendment) Regulations 2025.

(2) These Regulations come into force 40 days after the day on which they are made.

Extent and application

regulation 2 + 2.—(1) These Regulations extend to the United Kingdom.

(2) The amendments made by regulation 4(1) apply in relation to a financial year of a company beginning on or after the day these Regulations come into force.

(3) The amendments made by regulations 5, 6(1), 6(4), 6(5), 7(1), 7(2), 7(4), 8, 9, 10, 12(2), 12(3)(a) to (h) and 12(3)(m) apply in relation to accounts and reports for a financial year of a company beginning on or after the day these Regulations come into force.