{
  "url": "https://openlegislation.uk/russia-sanctions-eu-exit-regulations-2019/schedule-3J/paragraph-5",
  "json_url": "https://openlegislation.uk/russia-sanctions-eu-exit-regulations-2019/schedule-3J/paragraph-5.json",
  "legislation": "uksi/2019/855",
  "legislation_title": "The Russia (Sanctions) (EU Exit) Regulations 2019",
  "legislation_url": "https://openlegislation.uk/russia-sanctions-eu-exit-regulations-2019",
  "path": "schedule/3J/paragraph/5",
  "kind": "paragraph",
  "number": "5",
  "heading": "Meaning of auditing services",
  "text": "“Auditing services” means services consisting of examination of the accounting records and other supporting evidence of an organisation for the purpose of expressing an opinion as to—\n(a) whether financial statements of the organisation present fairly its position as at a given date, and\n(b) the results of its operations for the period ending on that date,\nin accordance with generally accepted accounting principles.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 3J inserted (16.12.2022) by The Russia (Sanctions) (EU Exit) (Amendment) (No. 17) Regulations 2022 (S.I. 2022/1331), reg. 1(2)(b), Sch. 2"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2019/855/schedule/3J/paragraph/5",
    "retrieved_at": "2026-10-28T22:41:25.449074+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."
}