{
  "url": "https://openlegislation.uk/reporting-standards-specified-body-order-2005/note",
  "json_url": "https://openlegislation.uk/reporting-standards-specified-body-order-2005/note.json",
  "legislation": "uksi/2005/692",
  "legislation_title": "The Reporting Standards (Specified Body) Order 2005",
  "legislation_url": "https://openlegislation.uk/reporting-standards-specified-body-order-2005",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThis Order specifies the Accounting Standards Board established under The Accounting Standards Board Limited as a body which may issue standards under regulations made under section 257(4A) of the Companies Act 1985. Such regulations may provide for issue by the specified body of standards in relation to matters to be contained in reports which are required by Part 7 of the Companies Act 1985 to be prepared by the directors of a company.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2005/692/note",
    "retrieved_at": "2026-10-29T05:03:58.979491+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."
}