(1) The Secretary of State may make provision by regulations for securing the disclosure of -
(a) the nature of any services provided for a company by the company's auditor (whether in his capacity as auditor or otherwise) or by his associates;
(b) the amount of any remuneration received or receivable by a company's auditor, or his associates, in respect of any such services.
Nothing in the following provisions of this section affects the generality of this power.
(2) The regulations may provide -
(a) for disclosure of the nature of any services provided to be made by reference to any class or description of services specified in the regulations (or any combination of services, however described);
(b) for the disclosure of amounts of remuneration received or receivable in respect of services of any class or description specified in the regulations (or any combination of services, however described);
(c) for the disclosure of separate amounts so received or receivable by the company's a
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