EXHIBIT 6
                                                                       ---------


                            FOUR SEASONS HOTELS INC.
                   POLICIES AND PROCEDURES REGARDING SERVICES
                          PROVIDED BY EXTERNAL AUDITORS

                                     PURPOSE
                                     -------
Four Seasons Hotels Inc. and its controlled subsidiaries (together the
"Corporation") should not obtain services from KPMG LLP or any other audit firm
that attests any financial statements or other financial information of the
Corporation or from an affiliate of such audit firm (the audit firm, together
with its affiliates, being an "external auditor") if those services would
reasonably be expected to compromise the independence of the external auditor.
In this context, the Audit Committee is required to pre-approve the audit and
non-audit services performed by an external auditor.

Nothing in these policies and procedures shall be, or be interpreted as, a
delegation to management of any of the responsibilities of the Audit Committee
under applicable law.

                              PRE-APPROVAL PROCESS
                              --------------------

The approval contemplated by this policy may be given through pre-approval by
the Audit Committee of the terms, conditions and fees for specific services.
Proposals for an external auditor to provide services that require specific
approval by the Audit Committee should be submitted to the Audit Committee by
the external auditor and the Chief Financial Officer. Those proposals should
describe the terms and conditions and fees for those services and should include
a statement by the external auditor and the Chief Financial Officer as to
whether, in their view, the provision of those services by the external auditor
will not compromise the auditor's independence under the applicable rules.
Generally, the Audit Committee should not pre-approve a specific service more
than 12 months before the time that it is anticipated that the external auditor
will begin to provide that service.

The Audit Committee may delegate to any one or more of its members who are
"independent" the authority to pre-approve on behalf of the Audit Committee the
provision of specific services by an external auditor (other than pre-approval
of the annual audit service engagement). Any approvals granted under this
delegated authority that have not otherwise been presented to the Audit
Committee should be presented to the Committee at its next scheduled meeting.

The Audit Committee also may pre-approve certain services (other than the annual
audit service engagement) without the requirement to submit a specific proposal
(such as services outlined in Schedules "A" through "D" attached.). Unless
otherwise specifically provided by the Audit


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                                       -2-

Committee, any such pre-approval on a general basis shall be applicable for 12
months. Services that are consistent with any such pre-approval, are begun
within that 12 month period and do not result in the aggregate fees payable to
the external auditor for that type of service exceeding an amount pre-approved
by the Audit Committee will be deemed to have been approved by the Audit
Committee. The Audit Committee should be informed in writing promptly of any
engagement of an external auditor to provide services of a type that have been
pre-approved by the Audit Committee.

A form still to be prepared for all services that require pre-approval. The form
will be approved by the Chief Financial Officer or his delegate and will:

o    identify the services to be provided by the auditor and whether those
     services fit within one of the categories of pre-approved services set out
     in the Schedules to these policies and procedures and, if so, the
     applicable category;

o    include the total fees and expenses to be paid for those services, which
     shall not exceed the limitations contemplated by these policies and
     procedures; and

o    include a confirmation by the external auditor that those services are not
     within a category that would impair the external auditor's independence
     under applicable law and generally accepted auditing standards.

All such approved forms shall be made available to the Audit Committee or any of
its members upon request.

                               RESTRICTED SERVICES
                               -------------------

The Audit Committee has determined that, at this time, an external auditor
should not provide any of the following services:

o    bookkeeping or other services related to accounting records or
     financial statements;

o    financial information systems design and implementation;

o    appraisal or valuation services, fairness opinions or contribution-in-
     kind reports;

o    actuarial services;

o    internal audit outsourcing services;

o    management functions or human resources;

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                                       -3-

o    broker-dealer, investment advisor, or investment banking services;

o    legal services;

o    expert services unrelated to the audit; and

o    any other service that under applicable law and generally accepted
     auditing standards is determined cannot be provided by an external
     auditor.

The Audit Committee also has determined that an external auditor should not be
precluded from providing tax advisory services that do not fall within any of
the categories described above, unless the provision of those services would
reasonably be expected to compromise the independence of the external auditor.

                       SPECIFIC APPROVAL OF AUDIT SERVICES
                       -----------------------------------

The terms, conditions and fees of the annual audit service engagement of an
external auditor, and any material change in those terms, conditions and fees,
will be subject to the specific pre-approval of the Audit Committee. The Audit
Committee has pre-approved the audit services (which are those services that
only the external auditor reasonably can provide) listed in Schedule A.

                   GENERAL APPROVAL OF AUDIT-RELATED SERVICES
                   ------------------------------------------

Audit related services are assurance and related services that are reasonably
related to the performance of the audit or the review of the Corporation's
financial statements or that traditionally are performed by the external
auditor. The Audit Committee believes that the provision of audit related
services does not impair the independence of the external auditor and has
pre-approved the audit related services listed in Schedule B.

                        GENERAL APPROVAL OF TAX SERVICES
                        --------------------------------

The Audit Committee believes that an external auditor can provide tax services
to the Corporation (such as tax compliance, tax planning and tax advice) without
impairing the external auditor's independence. In no event should an external
auditor be approved to represent the Corporation before a tax or other court or
to provide tax services related to a transaction initially recommended by the
external auditor, the sole business purpose of which may be tax avoidance and
the tax treatment of which may not be supported by applicable legislation. The
Audit Committee has pre-approved the tax services listed in Schedule C.



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                                       -4-

                     GENERAL APPROVAL OF ALL OTHER SERVICES
                     --------------------------------------

The Audit Committee may grant pre-approval of those non-audit services that are
not restricted services (as described above) that are routine and recurring
services and would not impair the independence of the external auditor. The
Audit Committee has pre-approved the other services listed in Schedule D.

                                  ANNUAL REVIEW
                                  -------------

The Audit Committee shall review and assess these policies and procedures on an
annual basis.



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                                   SCHEDULE A

                PRE-APPROVED AUDIT SERVICES FOR FISCAL YEAR 2004

            Dated:    December 22, 2003

            SERVICE
            ===================================================================
            Statutory audits or financial statements audits including items
            listed in KPMG's audit plan for Four Seasons Hotels Inc. and its
            subsidiaries and or hotels.
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            Audit services associated with documents filed with securities
            regulators, including, prospectus related work
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            Consultations by management as to the accounting or disclosure
            treatment of transactions or events and/or the actual or potential
            impact of final or proposed rules, standards or interpretations by
            regulatory or standard setting bodies
            --------------------------------------------------------------------
            Attestation Report on Management's Evaluation of Internal Control
            and Procedures for Financial Reporting
            --------------------------------------------------------------------


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                                   SCHEDULE B

                PRE-APPROVED AUDIT-RELATED SERVICES FOR FISCAL YEAR 2004

            Dated:    December 22, 2003

            SERVICE
            ====================================================================
            Financial statement audits of employee benefit plans
            --------------------------------------------------------------------
            Consultations by management as to the accounting or disclosure
            treatment of proposed transactions or events and/or the actual or
            potential impact of final or proposed rules, standards or
            interpretations by the regulatory or standard-setting bodies
            --------------------------------------------------------------------
            Planning and scoping advice and documentation assistance in
            connection with management's evaluation of internal controls
            --------------------------------------------------------------------




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                                   SCHEDULE C

                PRE-APPROVED TAX SERVICES FOR FISCAL YEAR 2004

            Dated:    December 22, 2003

            SERVICE
            ====================================================================
            Federal, provincial and local tax planning and advice
            --------------------------------------------------------------------
            Federal, provincial and local tax compliance
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            International tax planning and advice
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            International tax compliance
            --------------------------------------------------------------------
            Assistance in completing routine tax schedules and calculations
            --------------------------------------------------------------------
            Preparation of personal tax returns and related tax consulting for
            executives and expatriate employees of the Company paid for by the
            Company.
            --------------------------------------------------------------------
            Preparation of personal tax returns and related tax consulting for
            executives and expatriate employees of the Company paid for by the
            Company and reimbursed by hotel owner.
            --------------------------------------------------------------------




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                                   SCHEDULE D

                PRE-APPROVED OTHER SERVICES FOR FISCAL YEAR 2004

            Dated:    December 22, 2003

            SERVICE
            ====================================================================
            Audit of the Special Reports for Marketing, Advertising and
            Worldwide Reservations
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