{
  "url": "https://openlegislation.uk/companies-act-2006-commencement-no-5-transitional-provisions-and-savings-order-2007/schedule-4/paragraph-45",
  "json_url": "https://openlegislation.uk/companies-act-2006-commencement-no-5-transitional-provisions-and-savings-order-2007/schedule-4/paragraph-45.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/45",
  "kind": "paragraph",
  "number": "45",
  "heading": null,
  "text": "Sections 1242 to 1244 of, and Schedule 12 to, the Companies Act 2006 (duties of third country auditors: information to be supplied by third country auditors) apply to third country auditors appointed for financial years beginning on or after 29th June 2008.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 4 para. 45 in force at 29.6.2008, see art. 2(3)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2007/3495/schedule/4/paragraph/45",
    "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."
}