{
  "url": "https://openlegislation.uk/statutory-auditors-and-third-country-auditors-amendment-regulations-2011/regulation-4",
  "json_url": "https://openlegislation.uk/statutory-auditors-and-third-country-auditors-amendment-regulations-2011/regulation-4.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": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Power to disapply duties of registered third country auditors",
  "text": "In section 1242(4) of the Companies Act 2006 (power to disapply duties of registered third country auditors)—\n(a) after “in relation to” insert “(a)”; and\n(b) at the end add—\n“(b) audits of the accounts of a particular UK-traded non-EEA company or class of UK-traded non-EEA companies;\n(c) audits by a particular registered third country auditor or class of registered third country auditors of the accounts of a particular UK-traded non-EEA company or class of UK-traded non-EEA companies.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "Section 1242 was amended by S.I. 2007/3494."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2011/1856/regulation/4",
    "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."
}