{
  "url": "https://openlegislation.uk/partnerships-accounts-regulations-2008/regulation-14",
  "json_url": "https://openlegislation.uk/partnerships-accounts-regulations-2008/regulation-14.json",
  "legislation": "uksi/2008/569",
  "legislation_title": "The Partnerships (Accounts) Regulations 2008",
  "legislation_url": "https://openlegislation.uk/partnerships-accounts-regulations-2008",
  "path": "regulation/14",
  "kind": "regulation",
  "number": "14",
  "heading": "Statutory auditors",
  "text": "For the purposes of section 1210(1)(h) of the Companies Act 2006 (meaning of “statutory auditor”)—\n(a) a qualifying partnership is a prescribed person, and\n(b) regulation 4(1)(b) is a prescribed enactment,\nand accordingly a person appointed as auditor of a qualifying partnership for the purposes of regulation 4(1)(b) is a statutory auditor.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/569/regulation/14",
    "retrieved_at": "2026-10-29T03:35:14.076105+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."
}