2007 Financial statements

Note 44 - Auditors' remunerations

	2007 US$m	2006 US$m
Group Auditor's remuneration (a)
Audit services pursuant to legislation - fees payable
- the audit of the Group's annual accounts	3.0	2.8
- the audit of the accounts of the Group's subsidiaries (b)	27.7	8.0
	30.7	10.8
Other services
- other services supplied pursuant to legislation (c)	-	2.4
- taxation services (d)	0.8	0.8
- other services (e)	10.2	0.9
	11.0	4.1
Fees in respect of pension scheme audits	-	0.1
	41.7	15.0
Remuneration payable to other accounting firms (f)
Non Audit Services
- the auditing of accounts of the Group's subsidiaries pursuant to legislation	0.4	0.3
- taxation services	3.7	2.8
- financial systems design and implementation	0.3	0.3
- internal audit	4.4	4.2
- litigation services	0.1	0.1
- other services (g)	7.0	7.1
	15.9	14.8
Fees in respect of pension scheme audits	0.3	0.2
	16.2	15.0
	57.9	30.0


Notes	Expand
The remuneration payable to PricewaterhouseCoopers, the Group Auditors, is approved by the Audit committee. The committee sets the policy for the award of non audit work to the auditors and approves the nature and extent of such work, and the amount of the related fees, to ensure that independence is maintained. The fees disclosed above consolidate all payments made to PricewaterhouseCoopers by the Companies and their subsidiaries, together with the Group's share of the payments made by proportionally consolidated units. Fees payable for the 'audit of the accounts of the Group's subsidiaries' includes the statutory audit of subsidiaries and other audit work performed to support the audit of the Group financial statements. This includes the full costs relating to the 2007 audit of Alcan Inc. and its subsidiaries of US$18.8 million. 'Other services supplied pursuant to legislation' primarily relates to preparatory work relating to compliance with the Sarbanes-Oxley Act. 'Taxation services' includes tax compliance and advisory services, involving the preparation or review of returns for corporation, income, sales and excise taxes; advice on acquisitions; advice on transfer pricing. 'Other services' include fees in connection with the acquisition of Alcan Inc., and the Group's divestment programme. 'Remuneration payable to other accounting firms' does not include fees for similar services payable to suppliers of consultancy services other than accountancy firms. 'Other services' in respect of other accounting firms includes pension fund and payroll administration, advice on accounting matters, secondments of accounting firms' staff, forensic audit, advisory services in connection with Section 404 of the Sarbanes-Oxley Act and other consultancy.