{
  "url": "https://openlegislation.uk/accounts-and-audit-regulations-2003/regulation-1",
  "json_url": "https://openlegislation.uk/accounts-and-audit-regulations-2003/regulation-1.json",
  "legislation": "uksi/2003/533",
  "legislation_title": "The Accounts and Audit Regulations 2003",
  "legislation_url": "https://openlegislation.uk/accounts-and-audit-regulations-2003",
  "path": "regulation/1",
  "kind": "regulation",
  "number": "1",
  "heading": "Citation and commencement",
  "text": "(1) These Regulations may be cited as the Accounts and Audit Regulations 2003 and shall come into force on 1st April 2003.\n(2) These Regulations apply in England only.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "The Secretary of State’s functions under the 1998 Act, so far as exercisable in relation to Wales are transferred to the National Assembly for Wales; see article 2 of, and Schedule 1 to, the National Assembly for Wales (Transfer of Functions) Order 1999 (S.I. 1999/672)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/533/regulation/1",
    "retrieved_at": "2026-10-29T06:30:29.882256+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."
}