{
  "url": "https://openlegislation.uk/statutory-auditors-and-third-country-auditors-amendment-regulations-2026/regulation-1",
  "json_url": "https://openlegislation.uk/statutory-auditors-and-third-country-auditors-amendment-regulations-2026/regulation-1.json",
  "legislation": "uksi/2026/431",
  "legislation_title": "The Statutory Auditors and Third Country Auditors (Amendment) Regulations 2026",
  "legislation_url": "https://openlegislation.uk/statutory-auditors-and-third-country-auditors-amendment-regulations-2026",
  "path": "regulation/1",
  "kind": "regulation",
  "number": "1",
  "heading": "Citation and commencement and extent",
  "text": "(1) These Regulations may be cited as the Statutory Auditors and Third Country Auditors (Amendment) Regulations 2026.\n(2) These Regulations come into force on 13th May 2026.\n(3) These Regulations extend to the whole of the United Kingdom.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2026/431/regulation/1",
    "retrieved_at": "2026-10-28T21:02:29.714754+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."
}