{
  "url": "https://openlegislation.uk/budget-responsibility-and-national-audit-act-2011/section-19",
  "json_url": "https://openlegislation.uk/budget-responsibility-and-national-audit-act-2011/section-19.json",
  "legislation": "ukpga/2011/4",
  "legislation_title": "Budget Responsibility and National Audit Act 2011",
  "legislation_url": "https://openlegislation.uk/budget-responsibility-and-national-audit-act-2011",
  "path": "section/19",
  "kind": "section",
  "number": "19",
  "heading": "Auditing of companies",
  "text": "In section 25 of the Government Resources and Accounts Act 2000 (examinations by Comptroller and Auditor General), after subsection (10) insert—\n“(11) Subsection (10)(c) does not apply to an order under subsection (6) if the only bodies to which the order relates are bodies which are companies as defined in section 1(1) of the Companies Act 2006.\nSee sections 475 and 482 of that Act for provision about the interaction between Part 16 of that Act (audit) and orders under subsection (6).\n(12) An order to which subsection (10)(c) does not apply by virtue of subsection (11) is subject to annulment in pursuance of a resolution of either House of Parliament.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "S. 19 in force at 1.11.2011 by S.I. 2011/2576, art. 2(a)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2011/4/section/19",
    "retrieved_at": "2026-10-29T09:09:39.552805+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."
}