{
  "url": "https://openlegislation.uk/accounting-standards-prescribed-body-regulations-1990/note",
  "json_url": "https://openlegislation.uk/accounting-standards-prescribed-body-regulations-1990/note.json",
  "legislation": "uksi/1990/1667",
  "legislation_title": "The Accounting Standards (Prescribed Body) Regulations 1990",
  "legislation_url": "https://openlegislation.uk/accounting-standards-prescribed-body-regulations-1990",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThese Regulations prescribe the Accounting Standards Board Limited for the purposes of section 256(1) of the Companies Act 1985. Statements of standard accounting practice issued by a body so prescribed are “accounting standards” for the purposes of the provisions of Part VII of that Act. (Accounts prepared under Part VII are required to disclose whether or not they comply with accounting standards.)",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1990/1667/note",
    "retrieved_at": "2026-10-29T15:08:46.766164+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}