{
  "url": "https://openlegislation.uk/accounts-and-audit-amendment-no-2-regulations-2021/regulation-2",
  "json_url": "https://openlegislation.uk/accounts-and-audit-amendment-no-2-regulations-2021/regulation-2.json",
  "legislation": "uksi/2021/565",
  "legislation_title": "The Accounts and Audit (Amendment No. 2) Regulations 2021",
  "legislation_url": "https://openlegislation.uk/accounts-and-audit-amendment-no-2-regulations-2021",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Amendment of the Accounts and Audit Regulations 2015",
  "text": "(1) Regulation 15 of the Accounts and Audit Regulations 2015 is amended as follows.\n(2) In paragraph (6) after “in relation to accounts”, insert “of a Category 1 authority”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2015/234; regulation 15 was amended by S.I. 2020/404, 2021/263 and applied with modifications by S.I. 2017/469, 2017/470, 2021/112."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2021/565/regulation/2",
    "retrieved_at": "2026-10-28T22:13:45.718176+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."
}