The Companies (Directors' Remuneration and Audit) (Amendment) Regulations 2025
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Change 1
6 Chapter 7 of Part 15
(1) In section 426A (supplementary material), in subsection (2)(e), omit “or of a traded company (as defined by section 360C) that is not a quoted company”. (2) In the italic heading before section 430, omit “and traded companies”. (3) In section 430 (quoted companies and traded companies: annual accounts and reports to be made available on website)— (a) in the heading, omit “and traded companies”; (b) in subsection (1)— (i) omit “or unquoted traded company”; (ii) in paragraph (b), omit “subject to subsection (4ZA),”; (c) in subsection (2A)— (i) omit “or unquoted traded company”; (ii) omit “or amended as mentioned in section 226B(1)(b) or section 226C(1)(b),”; (iii) omit “or amended” (the second time it appears); (d) in subsection (2B), omit “or of an unquoted traded company”; (e) omit subsection (2C); (f) in subsection (3), for “(2C)” substitute “(2B)”; (g) in subsection (4)(b), omit “subject to subsection (4ZA),”; (h) omit subsection (4ZA); (i) in subsection (4A)— (i) at the end of paragraph (a) insert “and”; (ii) omit sub-paragraph (c) and the “and” before it; (j) in subsection (5), omit “(4ZA) or”; (k) omit subsection (8). (4) In section 431 (right of member or debenture holder to copies of accounts and reports: unquoted companies), in subsection (1)— (a) after paragraph (b), insert “and”; (b) omit paragraph (ba) and the “and” after it; (c) in paragraph (c), omit “and on the directors’ remuneration report”. (5) In section 433 (name of signatory to be stated in published copies of accounts and reports)— (a) in subsection (2), omit “that is not a traded company”; (b) in subsection (3), omit “or of a traded company (as defined by section 360C) that is not a quoted company”.
6 Chapter 7 of Part 15
(1) In section 426A (supplementary material), in subsection (2)(e), omit “or of a traded company (as defined by section 360C) that is not a quoted company”. (2) In the italic heading before section 430, omit “and traded companies”. (3) In section 430 (quoted companies and traded companies: annual accounts and reports to be made available on website)— (a) in the heading, omit “and traded companies”; (b) in subsection (1)— (i) omit “or unquoted traded company”; (ii) in paragraph (b), omit “subject to subsection (4ZA),”; (c) in subsection (2A)— (i) omit “or unquoted traded company”; (ii) omit “or amended as mentioned in section 226B(1)(b) or section 226C(1)(b),”; (iii) omit “or amended” (the second time it appears); (d) in subsection (2B), omit “or of an unquoted traded company”; (e) omit subsection (2C); (f) in subsection (3), for “(2C)” substitute “(2B)”; (g) in subsection (4)(b), omit “subject to subsection (4ZA),”; (h) omit subsection (4ZA); (i) in subsection (4A)— (i) at the end of paragraph (a) insert “and”; (ii) omit sub-paragraph (c) and the “and” before it; (j) in subsection (5), omit “(4ZA) or”; (k) omit subsection (8). (4) In section 431 (right of member or debenture holder to copies of accounts and reports: unquoted companies), in subsection (1)— (a) after paragraph (b), insert “and”; (b) omit paragraph (ba) and the “and” after it; (c) in paragraph (c), omit “and on the directors’ remuneration report”. (5) In section 433 (name of signatory to be stated in published copies of accounts and reports)— (a) in subsection (2), omit “that is not a traded company”; (b) in subsection (3), omit “or of a traded company (as defined by section 360C) that is not a quoted company”.
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