{
  "url": "https://openlegislation.uk/accounts-and-audit-amendment-regulations-2004",
  "json_url": "https://openlegislation.uk/accounts-and-audit-amendment-regulations-2004.json",
  "id": "uksi/2004/556",
  "title": "The Accounts and Audit (Amendment) Regulations 2004",
  "short_title": "Accounts and Audit 2004",
  "long_title": "These Regulations amend the Accounts and Audit Regulations 2003 (“the earlier Regulations”). They apply in England only.",
  "citation": "S.I. 2004/556",
  "type": "uksi",
  "year": "2004",
  "number": "556",
  "version": "current",
  "date": "2004-03-03",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 1,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/accounts-and-audit-amendment-regulations-2004/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation, commencement and application",
      "url": "https://openlegislation.uk/accounts-and-audit-amendment-regulations-2004/regulation-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Amendment of the Accounts and Audit Regulations 2003",
      "url": "https://openlegislation.uk/accounts-and-audit-amendment-regulations-2004/regulation-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Saving",
      "url": "https://openlegislation.uk/accounts-and-audit-amendment-regulations-2004/regulation-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/accounts-and-audit-amendment-regulations-2004/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/accounts-and-audit-amendment-regulations-2004/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2008-12-05",
      "size": null,
      "url": "https://openlegislation.uk/accounts-and-audit-amendment-regulations-2004/pdf/uksi_20040556_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2004/556/pdfs/uksi_20040556_en.pdf"
    }
  ],
  "outstanding_effects": [
    {
      "type": "revoked",
      "affected_provisions": "Regulations",
      "affecting": "uksi/2011/817",
      "affecting_title": "The Accounts and Audit (England) Regulations 2011",
      "affecting_provisions": "Sch."
    }
  ],
  "made_under": [
    {
      "id": "ukpga/1998/18",
      "title": "Audit Commission Act 1998 (repealed)",
      "url": "https://openlegislation.uk/audit-commission-act-1998-repealed",
      "provisions": [
        "section/27"
      ]
    }
  ],
  "changes_made_to": 1,
  "changes_made_to_url": "https://openlegislation.uk/accounts-and-audit-amendment-regulations-2004/changes.json",
  "changes_made_by": 1,
  "changes_made_by_url": "https://openlegislation.uk/accounts-and-audit-amendment-regulations-2004/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/accounts-and-audit-amendment-regulations-2004/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2004/556",
    "retrieved_at": "2026-10-29T05:31:20.935289+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."
}