{
  "url": "https://openlegislation.uk/companies-directors-remuneration-and-audit-amendment-regulations-2025/regulation-10",
  "json_url": "https://openlegislation.uk/companies-directors-remuneration-and-audit-amendment-regulations-2025/regulation-10.json",
  "legislation": "uksi/2025/439",
  "legislation_title": "The Companies (Directors' Remuneration and Audit) (Amendment) Regulations 2025",
  "legislation_url": "https://openlegislation.uk/companies-directors-remuneration-and-audit-amendment-regulations-2025",
  "path": "regulation/10",
  "kind": "regulation",
  "number": "10",
  "heading": "Part 16",
  "text": "(1) In section 497 (auditor’s report on auditable part of directors’ remuneration report)—\n(a) in subsection (1), omit “or unquoted traded company”;\n(b) omit subsection (3).\n(2) In section 498 (duties of auditor)—\n(a) in subsections (1)(c) and (2)(c), omit “or unquoted traded company”;\n(b) omit subsection (7).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Subsection (1) was amended, and subsection (3) was inserted, by S.I. 2019/970."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Subsections (1)(c) and (2)(c) were amended, and subsection (7) was inserted, by S.I. 2019/970."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2025/439/regulation/10",
    "retrieved_at": "2026-10-28T21:17:40.795998+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."
}