{
  "url": "https://openlegislation.uk/companies-act-2006-accounts-reports-and-audit-regulations-2009/introduction",
  "json_url": "https://openlegislation.uk/companies-act-2006-accounts-reports-and-audit-regulations-2009/introduction.json",
  "legislation": "uksi/2009/1581",
  "legislation_title": "The Companies Act 2006 (Accounts, Reports and Audit) Regulations 2009",
  "legislation_url": "https://openlegislation.uk/companies-act-2006-accounts-reports-and-audit-regulations-2009",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Companies\nMade 26th June 2009\nComing into force in accordance with regulation 1(2)\nThe Secretary of State is a Minister designated for the purposes of section 2(2) of the European Communities Act 1972 in relation to auditors and the audit of accounts.\nIn exercise of the powers conferred by section 2(2) of that Act, and by sections 468(1) and (2) and 1292(1) of the Companies Act 2006, the Secretary of State makes the following Regulations.\nIn accordance with paragraph 2 of Schedule 2 to the European Communities Act 1972 and sections 473(3), 1290 and 1292(4) of the Companies Act 2006, a draft of this instrument was laid before Parliament and approved by a resolution of each House of Parliament.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1972 c.68."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "S.I. 2007/1679."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "2006 c.46."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2009/1581/introduction",
    "retrieved_at": "2026-10-29T03:10:20.480538+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."
}