{
  "url": "https://openlegislation.uk/companies-audit-investigations-and-community-enterprise-act-2004/introduction",
  "json_url": "https://openlegislation.uk/companies-audit-investigations-and-community-enterprise-act-2004/introduction.json",
  "legislation": "ukpga/2004/27",
  "legislation_title": "Companies (Audit, Investigations and Community Enterprise) Act 2004",
  "legislation_url": "https://openlegislation.uk/companies-audit-investigations-and-community-enterprise-act-2004",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "An Act to amend the law relating to company auditors and accounts, to the provision that may be made in respect of certain liabilities incurred by a company’s officers, and to company investigations; to make provision for community interest companies; and for connected purposes.\n[28th October 2004]\nBe it enacted by the Queen’s most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2004/27/introduction",
    "retrieved_at": "2026-10-29T09:16:59.566027+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."
}