{
  "url": "https://openlegislation.uk/draft-statutory-auditors-and-third-country-auditors-regulations-2016/schedule-3/paragraph-45",
  "json_url": "https://openlegislation.uk/draft-statutory-auditors-and-third-country-auditors-regulations-2016/schedule-3/paragraph-45.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/45",
  "kind": "paragraph",
  "number": "45",
  "heading": null,
  "text": "(1) Section 1253DB (transfer by statutory auditor with approval of Secretary of State) is amended as follows.\n(2) For the words “audit working papers” wherever they appear substitute “audit working papers and investigation reports”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2016/9780111147047/schedule/3/paragraph/45",
    "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."
}