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Part 2Directors’ remuneration report and directors’ remuneration policy

Chapter 1Amendments to the Companies Act 2006

Part 16

10.—(1) In section 497 (auditor’s report on auditable part of directors’ remuneration report)(1)—

(a)in subsection (1), omit “or unquoted traded company”;

(b)omit subsection (3).

(2) In section 498 (duties of auditor)(2)—

(a)in subsections (1)(c) and (2)(c), omit “or unquoted traded company”;

(b)omit subsection (7).

(1)

Subsection (1) was amended, and subsection (3) was inserted, by S.I. 2019/970.

(2)

Subsections (1)(c) and (2)(c) were amended, and subsection (7) was inserted, by S.I. 2019/970.