{
  "url": "https://openlegislation.uk/statutory-auditors-and-third-country-auditors-regulations-2007/regulation-32",
  "json_url": "https://openlegislation.uk/statutory-auditors-and-third-country-auditors-regulations-2007/regulation-32.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/32",
  "kind": "regulation",
  "number": "32",
  "heading": "Duties of registered third country auditors",
  "text": "(1) Section 1242 of the Companies Act 2006 (duties of registered third country auditors) is amended as follows.\n(2) In subsection (1)—\n(a) after “third country auditor” insert “ who audits the accounts of a UK-traded non-EEA company ”;\n(b) in paragraph (a), omit“of traded non-Community companies”.\n(3) In subsection (2)(a), for “third country audits” substitute “ audits of accounts of UK-traded non-EEA companies ”.",
  "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/32",
    "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."
}