{
  "url": "https://openlegislation.uk/draft-companies-act-2006-accounts-reports-and-audit-regulations-2009/regulation-2",
  "json_url": "https://openlegislation.uk/draft-companies-act-2006-accounts-reports-and-audit-regulations-2009/regulation-2.json",
  "legislation": "ukdsi/2009/9780111479032",
  "legislation_title": "The Companies Act 2006 (Accounts, Reports and Audit) Regulations 2009",
  "legislation_url": "https://openlegislation.uk/draft-companies-act-2006-accounts-reports-and-audit-regulations-2009",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Approval and signing of separate corporate governance statement",
  "text": "After section 419 of the Companies Act 2006 (approval and signing of directors’ report) insert—\n“Approval and signing of separate corporate governance statement\n419A. Any separate corporate governance statement must be approved by the board of directors and signed on behalf of the board by a director or the secretary of the company.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2009/9780111479032/regulation/2",
    "retrieved_at": "2026-10-30T14:57:34.843957+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."
}