{
  "url": "https://openlegislation.uk/draft-statutory-auditors-and-third-country-auditors-regulations-2016-ukdsi-2016-9780111146866/introduction",
  "json_url": "https://openlegislation.uk/draft-statutory-auditors-and-third-country-auditors-regulations-2016-ukdsi-2016-9780111146866/introduction.json",
  "legislation": "ukdsi/2016/9780111146866",
  "legislation_title": "The Statutory Auditors and Third Country Auditors Regulations 2016",
  "legislation_url": "https://openlegislation.uk/draft-statutory-auditors-and-third-country-auditors-regulations-2016-ukdsi-2016-9780111146866",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Draft Order laid before Parliament under paragraph 2 of Schedule 2 to the European Communities Act 1972 and section 1290 of the Companies Act 2006, for approval by resolution of each House of Parliament.\nCompanies\nAuditors\nMade ***\nComing into force in accordance with regulation 1(1)\nThe Secretary of State is a Minister designated for the purposes of section 2(2) of the European Communities Act 1972 in relation to auditors and the audit of accounts.\nThe Secretary of State makes these Regulations in exercise of the powers conferred by section 2(2) of the European Communities Act 1972 and by sections 494(1), (2)(b) and (4)(a), 519A(5), 1241(2)(c), 1252(1) and (8) and 1292(1)(a), (2) and (4) and paragraph 11(2) of Schedule 13 to of the Companies Act 2006.\nIn accordance with paragraph 2 of Schedule 2 to the European Communities Act 1972 and section 1290 of the Companies Act 2006, a draft of these Regulations has been laid before Parliament and approved by resolution of each House of Parliament.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2007/1679."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1972 c. 68. Section 2(2) was amended by section 27 of the Legislation and Regulatory Reform Act 2006 (c. 51) and section 3 of, and Part 1 of the Schedule to, the European Union (Amendment) Act 2008 (c. 7)."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "2006 c. 46."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2016/9780111146866/introduction",
    "retrieved_at": "2026-10-30T15:08:15.611622+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."
}