{
  "url": "https://openlegislation.uk/companies-act-1985-audit-exemption-amendment-regulations-1997/regulation-4",
  "json_url": "https://openlegislation.uk/companies-act-1985-audit-exemption-amendment-regulations-1997/regulation-4.json",
  "legislation": "uksi/1997/936",
  "legislation_title": "The Companies Act 1985 (Audit Exemption) (Amendment) Regulations 1997",
  "legislation_url": "https://openlegislation.uk/companies-act-1985-audit-exemption-amendment-regulations-1997",
  "path": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Amendment of section 249D",
  "text": "(1) Section 249D of the 1985 Act (definition of reporting accountant) is amended as follows.\n(2) In paragraph (d) of subsection (3), for “the Chartered Association of Certified Accountants” substitute “the Association of Chartered Certified Accountants”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 249D was inserted by regulation 2 of S.I. 1994/1935, and amended by regulation 2 of S.I. 1995/589 and by regulation 2 of S.I. 1996/3080."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1997/936/regulation/4",
    "retrieved_at": "2026-10-29T12:11:24.703013+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."
}