Following amendments made to the 2008 Regulations by the Statutory Auditors and Third Country Auditors Regulations (SATCAR), small companies are no longer required to disclose auditorsʼ remuneration in their accounts.

This is consistent with the wider changes made to reduce disclosure requirements in small company accounts. For medium-sized companies, disclosure is required in the accounts of the fee receivable by the companyʼs auditor (including any benefits in kind) for the audit of those accounts.