{
  "url": "https://openlegislation.uk/companies-act-2006-commencement-no-5-transitional-provisions-and-savings-order-2007/schedule-4/paragraph-40",
  "json_url": "https://openlegislation.uk/companies-act-2006-commencement-no-5-transitional-provisions-and-savings-order-2007/schedule-4/paragraph-40.json",
  "legislation": "uksi/2007/3495",
  "legislation_title": "The Companies Act 2006 (Commencement No. 5, Transitional Provisions and Savings) Order 2007",
  "legislation_url": "https://openlegislation.uk/companies-act-2006-commencement-no-5-transitional-provisions-and-savings-order-2007",
  "path": "schedule/4/paragraph/40",
  "kind": "paragraph",
  "number": "40",
  "heading": null,
  "text": "(1) Section 1226(2) of the Companies Act 2006 (eligibility of Auditor General for appointment as statutory auditor) applies to appointment as a statutory auditor for financial years beginning on or after 1st April 2008.\n(2) Sections 1229 and 1230 (supervision of Auditors General by the Independent Supervisor) apply accordingly.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 4 para. 40 in force at 6.4.2008, see art. 2(2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2007/3495/schedule/4/paragraph/40",
    "retrieved_at": "2026-10-29T03:39:26.398796+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."
}