{
  "url": "https://openlegislation.uk/draft-companies-act-2006-accounts-reports-and-audit-regulations-2009/regulation-7",
  "json_url": "https://openlegislation.uk/draft-companies-act-2006-accounts-reports-and-audit-regulations-2009/regulation-7.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/7",
  "kind": "regulation",
  "number": "7",
  "heading": "Auditor’s duties in relation to separate corporate governance statement",
  "text": "After section 498 of the Companies Act 2006 (duties of auditor) insert—\n“Auditor’s duties in relation to separate corporate governance statement\n498A. Where the company is required to prepare a corporate governance statement in respect of a financial year and no such statement is included in the directors’ report—\n(a) the company’s auditor, in preparing his report on the company’s annual accounts for that year, must ascertain whether a corporate governance statement has been prepared, and\n(b) if it appears to the auditor that no such statement has been prepared, he must state that fact in his report.”.",
  "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/7",
    "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."
}