{
  "url": "https://openlegislation.uk/statutory-auditors-and-third-country-auditors-regulations-2007/regulation-30",
  "json_url": "https://openlegislation.uk/statutory-auditors-and-third-country-auditors-regulations-2007/regulation-30.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/30",
  "kind": "regulation",
  "number": "30",
  "heading": "The register of auditors",
  "text": "(1) Section 1239 of the Companies Act 2006 (register of auditors) is amended as follows.\n(2) At the end of subsection (2)(d) omit “and”.\n(3) In subsection (2)(e) omit the words “or a third country auditor”.\n(4) After subsection (2)(e) insert—\n“and\n(f) in the case of a third country auditor which is a firm, the name and address of each person who is—\n(i) an owner or shareholder of the firm, or\n(ii) a member of the firm's administrative or management body.”.\n(5) In subsection (7) omit the words “in accordance with subsections (2)(e) and (3)”.",
  "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/30",
    "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."
}