{
  "url": "https://openlegislation.uk/statutory-auditors-and-third-country-auditors-amendment-regulations-2011/introduction",
  "json_url": "https://openlegislation.uk/statutory-auditors-and-third-country-auditors-amendment-regulations-2011/introduction.json",
  "legislation": "uksi/2011/1856",
  "legislation_title": "The Statutory Auditors and Third Country Auditors (Amendment) Regulations 2011",
  "legislation_url": "https://openlegislation.uk/statutory-auditors-and-third-country-auditors-amendment-regulations-2011",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Companies\nAuditors\nMade 19th July 2011\nLaid before Parliament 26th July 2011\nComing into force in accordance with regulation 1(2), (3) and (4)\nThe Secretary of State is a Minister designated for the purposes of section 2(2) of the European Communities Act 1972 in relation to auditors and the audit of accounts.\nThe Secretary of State makes these Regulations in exercise of the powers conferred by section 2(2) of the European Communities Act 1972, and by sections 1239(1)(b), (2) and (5)(d), 1246(1) and 1292(1)(c) of the Companies Act 2006 .",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "S.I. 2007/1679."
    },
    {
      "type": "M",
      "label": "M2",
      "text": "1972 c.68. Section 2(2) was amended by section 27 of the Legislative and Regulatory Reform Act 2006 (c.51) and section 3 of, and Part 1 of the Schedule to, the European Union (Amendment) Act 2008 (c.7)."
    },
    {
      "type": "M",
      "label": "M3",
      "text": "2006 c.46."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2011/1856/introduction",
    "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."
}