{
  "url": "https://openlegislation.uk/statutory-auditors-and-third-country-auditors-amendment-regulations-2011",
  "json_url": "https://openlegislation.uk/statutory-auditors-and-third-country-auditors-amendment-regulations-2011.json",
  "id": "uksi/2011/1856",
  "title": "The Statutory Auditors and Third Country Auditors (Amendment) Regulations 2011",
  "short_title": "Statutory Auditors and Third Country Auditors 2011",
  "long_title": "These Regulations amend section 1242 of, and Schedule 10 to, the Companies Act 2006 (“the Companies Act”), and the Statutory Auditors and Third Country Auditors Regulations 2007 (“SATCAR”). The Regulations give effect to Commission Decision 2011/30/EU of 19th January 2011 (O.J. L15, 20.1.2011, p.12) (“the Commission Decision”) on the equivalence of certain third country public oversight, quality assurance, investigation and penalty systems for auditors and audit entities and a transitional period for audit activities of certain third country auditors and audit entities in the European Union. That Decision was made under Article 46(2) of Directive 2006/43/EC on statutory audits of annual accounts and consolidated accounts (O.J. L157, 9.6.2006, p.87) (“the Audit Directive”).",
  "citation": "S.I. 2011/1856",
  "type": "uksi",
  "year": "2011",
  "number": "1856",
  "version": "current",
  "date": "2011-07-19",
  "revised": true,
  "valid_from": "2013-07-31",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/statutory-auditors-and-third-country-auditors-amendment-regulations-2011/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/1",
      "kind": "part",
      "number": "1",
      "heading": "Introduction",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation, commencement and application",
      "url": "https://openlegislation.uk/statutory-auditors-and-third-country-auditors-amendment-regulations-2011/regulation-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "part/2",
      "kind": "part",
      "number": "2",
      "heading": "Amendment to the Companies (Audit, Investigations and Community Enterprise) Act 2004",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Grants to bodies concerned with accounting standards etc",
      "url": "https://openlegislation.uk/statutory-auditors-and-third-country-auditors-amendment-regulations-2011/regulation-2",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "part/3",
      "kind": "part",
      "number": "3",
      "heading": "Amendments to the Companies Act 2006",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Restrictions on disclosure",
      "url": "https://openlegislation.uk/statutory-auditors-and-third-country-auditors-amendment-regulations-2011/regulation-3",
      "extent": null,
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Power to disapply duties of registered third country auditors",
      "url": "https://openlegislation.uk/statutory-auditors-and-third-country-auditors-amendment-regulations-2011/regulation-4",
      "extent": null,
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "regulation/5",
      "kind": "regulation",
      "number": "5",
      "heading": "Recognised supervisory bodies",
      "url": "https://openlegislation.uk/statutory-auditors-and-third-country-auditors-amendment-regulations-2011/regulation-5",
      "extent": null,
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "regulation/6",
      "kind": "regulation",
      "number": "6",
      "heading": "Specified persons, descriptions, disclosures etc for the purposes of section 1224A",
      "url": "https://openlegislation.uk/statutory-auditors-and-third-country-auditors-amendment-regulations-2011/regulation-6",
      "extent": null,
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "part/4",
      "kind": "part",
      "number": "4",
      "heading": "Amendments to the Statutory Auditors and Third Country Auditors Regulations 2007 (S.I. 2007/3494)",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/7",
      "kind": "regulation",
      "number": "7",
      "heading": "Registration of third country auditors",
      "url": "https://openlegislation.uk/statutory-auditors-and-third-country-auditors-amendment-regulations-2011/regulation-7",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/4"
    },
    {
      "path": "part/5",
      "kind": "part",
      "number": "5",
      "heading": "Final provisions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/8",
      "kind": "regulation",
      "number": "8",
      "heading": "Exercise of functions of Secretary of State",
      "url": "https://openlegislation.uk/statutory-auditors-and-third-country-auditors-amendment-regulations-2011/regulation-8",
      "extent": null,
      "status": null,
      "parent": "part/5"
    },
    {
      "path": "regulation/9",
      "kind": "regulation",
      "number": "9",
      "heading": "Transitional and saving provisions",
      "url": "https://openlegislation.uk/statutory-auditors-and-third-country-auditors-amendment-regulations-2011/regulation-9",
      "extent": null,
      "status": null,
      "parent": "part/5"
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/statutory-auditors-and-third-country-auditors-amendment-regulations-2011/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/statutory-auditors-and-third-country-auditors-amendment-regulations-2011/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2011-07-27",
      "size": 63552,
      "url": "https://openlegislation.uk/statutory-auditors-and-third-country-auditors-amendment-regulations-2011/pdf/uksi_20111856_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2011/1856/pdfs/uksi_20111856_en.pdf"
    },
    {
      "title": "Explanatory Memorandum",
      "main": false,
      "language": null,
      "date": "2011-07-27",
      "size": 91041,
      "url": "https://openlegislation.uk/statutory-auditors-and-third-country-auditors-amendment-regulations-2011/pdf/uksiem_20111856_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2011/1856/pdfs/uksiem_20111856_en.pdf"
    }
  ],
  "outstanding_effects": [],
  "made_under": [],
  "changes_made_to": 2,
  "changes_made_to_url": "https://openlegislation.uk/statutory-auditors-and-third-country-auditors-amendment-regulations-2011/changes.json",
  "changes_made_by": 39,
  "changes_made_by_url": "https://openlegislation.uk/statutory-auditors-and-third-country-auditors-amendment-regulations-2011/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/statutory-auditors-and-third-country-auditors-amendment-regulations-2011/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2011/1856",
    "retrieved_at": "2026-10-29T02:00:11.774505+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."
}