{
  "url": "https://openlegislation.uk/international-accounting-standards-statutory-auditors-and-third-country-auditors-amendment-eu-exit-regulations-2020/introduction",
  "json_url": "https://openlegislation.uk/international-accounting-standards-statutory-auditors-and-third-country-auditors-amendment-eu-exit-regulations-2020/introduction.json",
  "legislation": "uksi/2020/335",
  "legislation_title": "The International Accounting Standards, Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2020",
  "legislation_url": "https://openlegislation.uk/international-accounting-standards-statutory-auditors-and-third-country-auditors-amendment-eu-exit-regulations-2020",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "This Statutory Instrument has been made in consequence of defects in S.I. 2019/685 and is being issued free of charge to all known recipients of that Statutory Instrument.\nExiting The European Union\nCompanies\nAuditors\nLimited Liability Partnerships\nSift requirements satisfied 25th February 2020\nMade 23rd March 2020\nLaid before Parliament 24th March 2020\nComing into force in accordance with regulation 1\nThe Secretary of State makes these Regulations in exercise of the powers conferred by section 8(1) of, and paragraph 21 of Schedule 7 to, the European Union (Withdrawal) Act 2018.\nThe requirements of paragraph 3(2) of Schedule 7 to that Act (relating to the appropriate Parliamentary procedure for these regulations) have been satisfied.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2018 c. 16."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2020/335/introduction",
    "retrieved_at": "2026-10-28T22:31:54.640250+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."
}