{
  "url": "https://openlegislation.uk/statutory-auditors-and-third-country-auditors-regulations-2007/regulation-45",
  "json_url": "https://openlegislation.uk/statutory-auditors-and-third-country-auditors-regulations-2007/regulation-45.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/45",
  "kind": "regulation",
  "number": "45",
  "heading": "Revocations and savings",
  "text": "(1) The Company Auditors (Examinations) Regulations 1990 are revoked.\n(2) The Company Auditors (Examinations) Regulations (Northern Ireland) 1990 are revoked.\n(3) The Companies Act 1989 (Register of Auditors and Information About Audit Firms) Regulations 1991 are revoked.\n(4) The Companies (1990 Order) (Register of Auditors and Information About Audit Firms) Regulations (Northern Ireland) 1991 are revoked.\n(5) The European Communities (Recognition of Professional Qualifications) (First General System) Regulations 2005 are revoked for the purposes of their application to the profession of company auditor, except for the purposes of their application in relation to auditors appointed for financial years beginning before 6th April 2008.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "S.I. 1990/1146."
    },
    {
      "type": "M",
      "label": "M2",
      "text": "S.R. 1990/309."
    },
    {
      "type": "M",
      "label": "M3",
      "text": "S.I. 1991/1566."
    },
    {
      "type": "M",
      "label": "M4",
      "text": "S.R. 1991/500."
    },
    {
      "type": "M",
      "label": "M5",
      "text": "S.I. 2005/18. The 2005 Regulations were revoked for all other purposes by regulation 39 of, and Schedule 6 to, the European Communities (Recognition of Professional Qualifications) Regulations 2007 (S.I. 2007/2781)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2007/3494/regulation/45",
    "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."
}