{
  "url": "https://openlegislation.uk/draft-statutory-auditors-and-third-country-auditors-regulations-2016/schedule-3/paragraph-16",
  "json_url": "https://openlegislation.uk/draft-statutory-auditors-and-third-country-auditors-regulations-2016/schedule-3/paragraph-16.json",
  "legislation": "ukdsi/2016/9780111147047",
  "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",
  "path": "schedule/3/paragraph/16",
  "kind": "paragraph",
  "number": "16",
  "heading": null,
  "text": "(1) Section 498 (duties of auditor)is amended as follows.\n(2) After subsection (5) insert—\n“(6) Where more than one person is appointed as auditor, the report must include a statement as to whether all the persons appointed agree on the statements given under subsections (2) to (5) and, if they cannot agree on those statements, the report must include the opinions of each person appointed and give reasons for the disagreement.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 498 was amended by S.I. 2008/393 and S.I. 2013/1970."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2016/9780111147047/schedule/3/paragraph/16",
    "retrieved_at": "2026-10-30T15:08:11.802976+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."
}