{
  "url": "https://openlegislation.uk/statutory-auditors-and-third-country-auditors-regulations-2007",
  "json_url": "https://openlegislation.uk/statutory-auditors-and-third-country-auditors-regulations-2007.json",
  "id": "uksi/2007/3494",
  "title": "The Statutory Auditors and Third Country Auditors Regulations 2007",
  "short_title": "Statutory Auditors and Third Country Auditors 2007",
  "long_title": "The Regulations implement in part Directive 2006/43/EC of the European Parliament and of the Council on statutory audits of annual accounts and consolidated accounts, amending Council Directives 78/660/EEC and 83/349/EEC and repealing Council Directive 84/253/EEC (“the Audit Directive”).",
  "citation": "S.I. 2007/3494",
  "type": "uksi",
  "year": "2007",
  "number": "3494",
  "version": "current",
  "date": "2007-12-17",
  "revised": true,
  "valid_from": "2016-06-17",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 0,
  "provisions": [
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      "path": "introduction",
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      "heading": "Introductory text",
      "url": "https://openlegislation.uk/statutory-auditors-and-third-country-auditors-regulations-2007/introduction",
      "extent": null,
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