{
  "url": "https://openlegislation.uk/insurance-companies-accounts-and-statements-amendment-regulations-1994/regulation-14",
  "json_url": "https://openlegislation.uk/insurance-companies-accounts-and-statements-amendment-regulations-1994/regulation-14.json",
  "legislation": "uksi/1994/1515",
  "legislation_title": "The Insurance Companies (Accounts and Statements) (Amendment) Regulations 1994",
  "legislation_url": "https://openlegislation.uk/insurance-companies-accounts-and-statements-amendment-regulations-1994",
  "path": "regulation/14",
  "kind": "regulation",
  "number": "14",
  "heading": "Qualifications of auditor",
  "text": "For regulation 30 of the 1983 Regulations (qualifications of auditor) substitute—\n“30 For the purposes of section 21 of the Act (audit of accounts), it is hereby prescribed that the description of the person qualified to audit the accounts and statements of a company under regulation 27 above (audit and auditors' report) shall be a person who is eligible for appointment as a company auditor under section 25 of the Companies Act 1989, other than a person to whom section 34(1) of that Act applies.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 21 was amended by the Companies Consolidation (Consequential Provisions) Act 1985 c. 9, section 30 and Schedule 2; and by S.I. 1991/1997, reg. 2 and Schedule, para. 47."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1989 c. 40."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1994/1515/regulation/14",
    "retrieved_at": "2026-10-29T13:31:37.476153+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."
}