EXHIBIT 6


                            FOUR SEASONS HOTELS INC.
                   POLICIES AND PROCEDURES REGARDING SERVICES
                          PROVIDED BY EXTERNAL AUDITORS
                                      2005

                                     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


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Schedules "A" through "C" attached).  Unless otherwise  specifically provided by
the  Audit  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 is 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;


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o    management functions or human resources;

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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                     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.

                                  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 2005

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SERVICE
--------------------------------------------------------------------------------
Integrated audit of Four Seasons Hotels Inc. and services related to the
auditors' consent for the Form 40-F for the year ending December 31, 2005
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Statutory audits or financial statement audits of subsidiaries and hotels
including items listed in KPMG's audit plan for Four Seasons Hotels Inc. for the
year ending December 31, 2005
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Audit services associated with documents filed with securities regulators during
the year ending December 31, 2005, 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 during the year ending December 31, 2005
--------------------------------------------------------------------------------


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                                   SCHEDULE B

            PRE-APPROVED AUDIT-RELATED SERVICES FOR FISCAL YEAR 2005

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SERVICE
--------------------------------------------------------------------------------
Financial statement audit of employee benefit plan for the year ending December
31, 2005
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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 during the year ending December 31, 2005
--------------------------------------------------------------------------------
Planning and scoping advice and documentation assistance during the year ending
December 31, 2005, in connection with management's evaluation of internal
controls
--------------------------------------------------------------------------------
Review of interim financial statements of Four Seasons Hotels Inc. for the year
ending December 31, 2005
--------------------------------------------------------------------------------
Assurance engagements that are not required by statute or regulation for the
year ending December 31, 2005, including the Special Reports for Marketing,
Advertising and Worldwide Reservations
--------------------------------------------------------------------------------


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                                   SCHEDULE C

                 PRE-APPROVED TAX SERVICES FOR FISCAL YEAR 2005

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SERVICE (all with respect to services to be provided during the year ending
December 31, 2005)
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Federal, provincial and local tax planning and advice
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Federal, provincial and local tax compliance
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International tax planning and advice
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International tax compliance
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Assistance in completing routine tax schedules and calculations
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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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