{
  "url": "https://openlegislation.uk/draft-companies-act-1989-delegation-order-2005/note",
  "json_url": "https://openlegislation.uk/draft-companies-act-1989-delegation-order-2005/note.json",
  "legislation": "ukdsi/2005/0110728777",
  "legislation_title": "The Companies Act 1989 (Delegation) Order 2005",
  "legislation_url": "https://openlegislation.uk/draft-companies-act-1989-delegation-order-2005",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThis Order transfers the majority of the functions of the Secretary of State under Part 2 of the Companies Act 1989 (eligibility for appointment as company auditor) to the Professional Oversight Board for Accountancy established under The Professional Oversight Board for Accountancy Limited. The functions transferred are described in article 3.\nArticles 4 to 6 contain requirements of consultation, record keeping and notification of certain matters to the Secretary of State relating to the exercise of the functions transferred to the Professional Oversight Board for Accountancy.\nArticles 7 to 10 make certain transitional and supplementary provisions.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2005/0110728777/note",
    "retrieved_at": "2026-10-30T15:22:18.846542+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."
}