{
  "url": "https://openlegislation.uk/deregulation-act-2015/schedule-5/paragraph-11",
  "json_url": "https://openlegislation.uk/deregulation-act-2015/schedule-5/paragraph-11.json",
  "legislation": "ukpga/2015/20",
  "legislation_title": "Deregulation Act 2015",
  "legislation_url": "https://openlegislation.uk/deregulation-act-2015",
  "path": "schedule/5/paragraph/11",
  "kind": "paragraph",
  "number": "11",
  "heading": null,
  "text": "(1) Section 525 (meaning of “appropriate audit authority” and “major audit”) is amended as follows.\n(2) In subsection (1)—\n(a) in paragraph (a)—\n(i) for the words before sub-paragraph (i) substitute “ in relation to an auditor of a public interest company (other than an Auditor General) ”;\n(ii) in sub-paragraph (ii), after “receiving the” insert “ statement or ”;\n(b) in paragraph (b), for the words from the beginning to “a major audit” substitute “ in relation to an auditor of a non-public interest company (other than an Auditor General) ”;\n(c) in paragraph (c), for “in the case of an audit conducted by” substitute “ in relation to ”.\n(3) Omit subsections (2) and (3).\n(4) In the heading, omit “and “major audit””.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 5 para. 11 in force at 1.10.2015 by S.I. 2015/1732, art. 2(d) (with arts. 4, 6)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2015/20/schedule/5/paragraph/11",
    "retrieved_at": "2026-10-29T09:06:53.696731+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."
}