{
  "url": "https://openlegislation.uk/statutory-auditors-and-third-country-auditors-regulations-2007/regulation-1",
  "json_url": "https://openlegislation.uk/statutory-auditors-and-third-country-auditors-regulations-2007/regulation-1.json",
  "legislation": "uksi/2007/3494",
  "legislation_title": "The Statutory Auditors and Third Country Auditors Regulations 2007",
  "legislation_url": "https://openlegislation.uk/statutory-auditors-and-third-country-auditors-regulations-2007",
  "path": "regulation/1",
  "kind": "regulation",
  "number": "1",
  "heading": "Citation and commencement",
  "text": "(1) These Regulations may be cited as the Statutory Auditors and Third Country Auditors Regulations 2007.\n(2) These Regulations, except for the provisions referred to in paragraph (3), come into force on 6th April 2008.\n(3) Regulations 32, 33 and 40(2)(b) to (d) come into force on 29th June 2008.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Reg. 1(3) substituted (5.4.2008) by The Statutory Auditors and Third Country Auditors (Amendment) Regulations 2008 (S.I. 2008/499), regs. 1, 2(2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2007/3494/regulation/1",
    "retrieved_at": "2026-10-29T03:39:26.677537+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."
}