{
  "url": "https://openlegislation.uk/partnerships-and-unlimited-companies-accounts-regulations-1993/schedule/paragraph-3",
  "json_url": "https://openlegislation.uk/partnerships-and-unlimited-companies-accounts-regulations-1993/schedule/paragraph-3.json",
  "legislation": "uksi/1993/1820",
  "legislation_title": "The Partnerships and Unlimited Companies (Accounts) Regulations 1993",
  "legislation_url": "https://openlegislation.uk/partnerships-and-unlimited-companies-accounts-regulations-1993",
  "path": "schedule/paragraph/3",
  "kind": "paragraph",
  "number": "3",
  "heading": null,
  "text": "Part II of the Companies Act 1989 (eligibility for appointment as auditors) shall apply to auditors appointed for the purposes of regulation 4 of these Regulations as if qualifying partnerships were companies formed and registered under the 1985 Act, subject to any necessary modifications to take account of the fact that partnerships are unincorporated.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "word omitted",
      "affecting": "uksi/2005/1987",
      "affecting_title": "The Partnerships and Unlimited Companies (Accounts) (Amendment) Regulations 2005"
    },
    {
      "type": "words substituted",
      "affecting": "uksi/2005/1987",
      "affecting_title": "The Partnerships and Unlimited Companies (Accounts) (Amendment) Regulations 2005"
    },
    {
      "type": "words substituted",
      "affecting": "uksi/2005/1987",
      "affecting_title": "The Partnerships and Unlimited Companies (Accounts) (Amendment) Regulations 2005"
    },
    {
      "type": "words substituted",
      "affecting": "uksi/2005/1987",
      "affecting_title": "The Partnerships and Unlimited Companies (Accounts) (Amendment) Regulations 2005"
    },
    {
      "type": "words substituted",
      "affecting": "uksi/2005/1987",
      "affecting_title": "The Partnerships and Unlimited Companies (Accounts) (Amendment) Regulations 2005"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1993/1820/schedule/paragraph/3",
    "retrieved_at": "2026-10-29T13:53:14.450768+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."
}