{
  "url": "https://openlegislation.uk/economic-crime-and-corporate-transparency-act-2023/section-57",
  "json_url": "https://openlegislation.uk/economic-crime-and-corporate-transparency-act-2023/section-57.json",
  "legislation": "ukpga/2023/56",
  "legislation_title": "Economic Crime and Corporate Transparency Act 2023",
  "legislation_url": "https://openlegislation.uk/economic-crime-and-corporate-transparency-act-2023",
  "path": "section/57",
  "kind": "section",
  "number": "57",
  "heading": "Statements about exemption from audit requirements",
  "text": "In section 475 of the Companies Act 2006 (requirement for audited accounts), for subsection (2) substitute—\n“(2) A company is not entitled to any such exemption unless its balance sheet contains a statement by the directors—\n(a) identifying the exemption in question, and\n(b) confirming that the company qualifies for the exemption.”",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "S. 57 in force at Royal Assent for specified purposes, see s. 219(1)(2)(b)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2023/56/section/57",
    "retrieved_at": "2026-10-29T08:49:37.581581+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."
}