Auditor’s remuneration

12 Months Ended

Dec. 31, 2023

Additional information [abstract]

Auditor's remuneration

Auditor’s remuneration

			$ million
Fees	2023	2022	2021
The audit of the company annual accountsa	38	36	37
The audit of accounts of subsidiaries of the company	15	15	15
Total audit	53	51	52
Audit-related assurance servicesb	4	4	5
Total audit and audit-related assurance services	57	55	57
Non-audit and other assurance services	3	—	—
Services relating to bp pension plans	1	1	1
	61	56	58

aFees in respect of the audit of the accounts of BP p.l.c. including the group’s consolidated financial statements.

bIncludes interim reviews and audit of internal control over financial reporting and non-statutory audit services.

2023 includes $0.2 million of additional fees for 2022. 2022 includes $0.3 million of additional fees for 2021. 2021 includes $1.0 million of additional fees for 2020. Auditor's remuneration is included in the income statement within distribution and administration expenses.

Tax services (in relation to income tax, indirect tax compliance, employee tax services and tax advisory services) were $nil in all periods presented.

The audit committee has established pre-approval policies and procedures for the engagement of Deloitte to render audit and certain assurance and other services. The audit fees payable to Deloitte were considered as part of the audit tender process in 2016 and challenged by the audit committee through comparison with the audit pricing proposals of the other bidding firms. Changes in audit fees subsequent to the audit tender, including matters relevant to the 2023 audit, have been reviewed and challenged by the Audit Committee, before being approved. Deloitte performed further assurance services that were not prohibited by regulatory or other professional requirements and were pre-approved by the Committee. Deloitte is engaged for these services when its expertise and experience of bp are important. Most of this work is of an audit-related or assurance nature.

Under SEC regulations, the remuneration of the auditor of $61 million (2022 $56 million and 2021 $58 million) is required to be presented as follows: audit $53 million (2022 $51 million and 2021 $52 million); other audit-related $4 million (2022 $4 million and 2021 $5 million); tax $nil (2022 $nil and 2021 $nil); and all other fees $4 million (2022 $1 million and 2021 $1 million).