27Remuneration of auditors

## 27 Remuneration of auditors (1) The accounts for a financial period must include in a note: (a) the total of the remuneration received, or due and receivable, for that financial period by the auditor of the company, directly or indirectly, from the company, or any related body corporate, in connection with auditing the accounts of the company; and (b) the total of the remuneration received, or due and receivable, for that financial period by the auditor of the company, directly or indirectly, from the company, or any related body corporate, in connection with any other services provided by that auditor to the company. (2) The consolidated accounts for a financial period must include in a note: (a) the total amount of the remuneration received, or due and receivable, for the period by the auditor or auditors of an entity in the economic entity, directly or indirectly, from an entity in the economic entity, or from related entity, in connection with auditing the accounts and consolidated accounts of the chief entity and the accounts of each of its controlled entities; and (b) the total amount of the remuneration received, or due and receivable, for the period by the auditor or auditors of an entity in the economic entity, directly or indirectly, from an entity in the economic entity, or from a related entity, in connection with other services provided by the auditor or the auditors to an entity in the economic entity. (3) If a part of the remuneration referred to in paragraph (2) (a) or (b) has not been received, or is not due and receivable, by the auditor of the chief entity referred to in subclause (2), the note referred to in that subclause must state the amount of that part separately. (4) In this clause, auditor, in relation to a company, means: (a) a person who has or shares; or (b) a member of a firm which has or shares; the duty of making the report required by section 331A of the Corporations Law on the accounts or consolidated accounts of that company. Part 4 Special accounting requirements in relation to certain corporations