{
  "url": "https://openlegislation.uk/statutory-auditors-and-third-country-auditors-regulations-2007/regulation-3",
  "json_url": "https://openlegislation.uk/statutory-auditors-and-third-country-auditors-regulations-2007/regulation-3.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/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Index of defined expressions",
  "text": "(1) Section 1262 of the Companies Act 2006 (index of defined expressions) is amended as follows.\n(2) At the appropriate places, insert the following entries in the Table—\n“\nAudit Directive\nsection 1261(1)\n”;\n“\naudit working papers\nsection 1261(1)\n”;\n“\nEEA auditor\nsection 1261(1)\n”;\n“\nEEA competent authority\nsection 1261(1)\n”;\n“\nthird country\nsection 1261(1)\n”;\n“\nthird country competent authority\nsection 1261(1)\n”;\n“\nUK-traded non-EEA company\nsection 1241(2)\n”.\n(3) In the entry for “third country auditor”—\n(a) in the left-hand column, omit “third country audit and third country audit work”;\n(b) in the right-hand column, for “section 1241(1)” substitute “ section 1261(1) ”.",
  "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/3",
    "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."
}