Schedule 10C | [ Disclosure Of Auditor Remuneration Etc Required In Notes To Accounts] | Building Societies Act 1986 C53

[SCHEDULE 10C Disclosure of Auditor Remuneration etc Required in Notes to Accounts]

Building Societies Act 1986 (1986 c 53) | Legislation

[SCHEDULE 10C Disclosure of Auditor Remuneration etc Required in Notes to Accounts]

[Section 72M]

[Disclosure required

(1) The following must be shown—

(a) the amount of any remuneration receivable by the society's auditor[, or an associate of the society's auditor,] for the auditing of the annual accounts, and

(b) the amount of any remuneration receivable in respect of the financial year by—

(i) the society's auditor, or

(ii) any person who was, at any time during that financial year, an associate of the society's auditor,

for the supply of other services to the society or any associate of the society.

(2) Where the remuneration includes benefits in kind, the nature and estimated money-value of those benefits must also be shown.

(3) Separate disclosure is required in respect of the auditing of the accounts in question and of each type of service specified in paragraph 2, but not in respect of each service falling within a type of service.

(4) Separate disclosure is required in respect of services supplied to the society and its subsidiaries on the one hand and to associated pension schemes on the other.

(5) Where more than one person has been appointed