{
  "url": "https://openlegislation.uk/statutory-auditors-and-third-country-auditors-regulations-2007/regulation-5",
  "json_url": "https://openlegislation.uk/statutory-auditors-and-third-country-auditors-regulations-2007/regulation-5.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/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Appropriate qualifications",
  "text": "In section 1219(1) of the Companies Act 2006 (appropriate qualifications)—\n(a) after paragraph (d) insert “ or ”;\n(b) omit paragraph (e);\n(c) in paragraph (f), for “overseas” substitute “ third country ”.",
  "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/5",
    "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."
}