{
  "url": "https://openlegislation.uk/statutory-auditors-and-third-country-auditors-regulations-2007/regulation-27",
  "json_url": "https://openlegislation.uk/statutory-auditors-and-third-country-auditors-regulations-2007/regulation-27.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/27",
  "kind": "regulation",
  "number": "27",
  "heading": "Arrangements for setting standards relating to public interest entity reporting and independence requirements",
  "text": "After paragraph 22 of Schedule 10 to the Companies Act 2006 (arrangements for setting technical standards), insert—\n“Arrangements for setting standards relating to public interest entity reporting requirements\n22A The arrangements referred to in paragraph 10B(3) are appropriate arrangements—\n(a) for the determining of standards for the purposes of the rules and practices mentioned in paragraph 10B(1), and\n(b) for ensuring that the determination of those standards is done independently of the body.\nArrangements for setting standards relating to public interest entity independence requirements\n22B The arrangements referred to in paragraph 10C(2) are appropriate arrangements—\n(a) for the determining of standards for the purposes of the rules and practices mentioned in paragraph 10C(1), and\n(b) for ensuring that the determination of those standards is done independently of the body.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2007/3494/regulation/27",
    "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."
}