{
  "url": "https://openlegislation.uk/companies-act-1985-audit-exemption-amendment-regulations-1995/note",
  "json_url": "https://openlegislation.uk/companies-act-1985-audit-exemption-amendment-regulations-1995/note.json",
  "legislation": "uksi/1995/589",
  "legislation_title": "The Companies Act 1985 (Audit Exemption) (Amendment) Regulations 1995",
  "legislation_url": "https://openlegislation.uk/companies-act-1985-audit-exemption-amendment-regulations-1995",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations amend section 249D of the Companies Act 1985, as inserted by the Companies Act 1985 (Audit Exemption) Regulations 1994 (S.I. 1994/1935) by redefining the persons who are entitled to act as reporting accountants for the purposes of section 249C of the 1985 Act, as so inserted. The Regulations also provide a definition of the references in section 249D(1) to the rules of a body listed in subsection (3) of that section.\nRegulation 3 provides for the validation of certain reports made for the purposes of section 249A(2) before the commencement of the Regulations.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/589/note",
    "retrieved_at": "2026-10-29T13:14:24.931220+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."
}