{
  "url": "https://openlegislation.uk/financial-services-and-markets-act-2000-communications-by-auditors-regulations-2001/introduction",
  "json_url": "https://openlegislation.uk/financial-services-and-markets-act-2000-communications-by-auditors-regulations-2001/introduction.json",
  "legislation": "uksi/2001/2587",
  "legislation_title": "The Financial Services and Markets Act 2000 (Communications by Auditors) Regulations 2001",
  "legislation_url": "https://openlegislation.uk/financial-services-and-markets-act-2000-communications-by-auditors-regulations-2001",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "FINANCIAL SERVICES AND MARKETS\nMade 17th July 2001\nLaid before Parliament 18th July 2001\nComing into force in accordance with regulation 1\nThe Treasury, in exercise of the powers conferred on them by sections 342(5), 343(5) and 428(3) of the Financial Services and Markets Act 2000, hereby make the following Regulations:",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "C",
      "label": "C1",
      "text": "Regulations applied (with modifications) (29.6.2017 for specified purposes, 3.7.2017 for specified purposes, 31.7.2017 for specified purposes, 3.1.2018 in so far as not already in force) by The Financial Services and Markets Act 2000 (Markets in Financial Instruments) Regulations 2017 (S.I. 2017/701), reg. 1, Sch. 1 para. 29 (with reg. 7)"
    },
    {
      "type": "C",
      "label": "C2",
      "text": "Regulations applied (with modifications) (3.1.2018) by The Data Reporting Services Regulations 2017 (S.I. 2017/699), regs. 1(2)(b), 43"
    },
    {
      "type": "C",
      "label": "C3",
      "text": "Regulations: power to modify conferred (11.7.2023) by Financial Services and Markets Act 2023 (c. 29), ss. 3, 86(3), Sch. 1 Pt. 2; S.I. 2023/779, reg. 2(d)"
    },
    {
      "type": "C",
      "label": "C4",
      "text": "Regulations applied (with modifications) (5.4.2024) by The Data Reporting Services Regulations 2024 (S.I. 2024/107), regs. 1(2), 30; S.I. 2023/1382, reg. 4(c)"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "2000 c. 8."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2001/2587/introduction",
    "retrieved_at": "2026-10-29T07:39:56.835798+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."
}