{
  "url": "https://openlegislation.uk/companies-and-statutory-auditors-etc-consequential-amendments-eu-exit-regulations-2020/regulation-27",
  "json_url": "https://openlegislation.uk/companies-and-statutory-auditors-etc-consequential-amendments-eu-exit-regulations-2020/regulation-27.json",
  "legislation": "uksi/2020/523",
  "legislation_title": "The Companies and Statutory Auditors etc. (Consequential Amendments) (EU Exit) Regulations 2020",
  "legislation_url": "https://openlegislation.uk/companies-and-statutory-auditors-etc-consequential-amendments-eu-exit-regulations-2020",
  "path": "regulation/27",
  "kind": "regulation",
  "number": "27",
  "heading": null,
  "text": "Regulation 6 of the Statutory Auditors, Third Country Auditors and International Accounting Standards (Amendment) (EU Exit) Regulations 2019 is amended as follows—\n(a) after the words “the individual” insert “ is an EEA auditor who ”;\n(b) for “31 December 2020”, in both places where it appears, substitute “ IP completion day ”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 27 in force at 31.12.2020 immediately before S.I. 2019/1392, reg. 6 comes into force, see reg. 1(2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2020/523/regulation/27",
    "retrieved_at": "2026-10-28T22:30:14.244140+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."
}