{
  "url": "https://openlegislation.uk/statutory-auditors-and-third-country-auditors-regulations-2013/introduction",
  "json_url": "https://openlegislation.uk/statutory-auditors-and-third-country-auditors-regulations-2013/introduction.json",
  "legislation": "uksi/2013/1672",
  "legislation_title": "The Statutory Auditors and Third Country Auditors Regulations 2013",
  "legislation_url": "https://openlegislation.uk/statutory-auditors-and-third-country-auditors-regulations-2013",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Companies\nAuditors\nMade 4th July 2013\nLaid before Parliament 8th July 2013\nComing into force in accordance with regulations 2 and 3\nThe Secretary of State is a Minister designated for the purposes of section 2(2) of the European Communities Act 1972 (“the 1972 Act”) in relation to auditors and the audit of accounts.\nThe Secretary of State, in exercise of the powers conferred by section 2(2) of the 1972 Act, and by sections 1239(1)(b), (2)(a) and (f), (5)(d) and (6)(a), 1246(1) and 1292(1) of the Companies Act 2006 , makes the following Regulations.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "S.I. 2007/1679."
    },
    {
      "type": "M",
      "label": "M2",
      "text": "1972 c.68. Section 2(2) was amended by section 27 of the Legislative and Regulatory Reform Act 2006 (c.51) and by Part 1 of the Schedule to the European Union (Amendment) Act 2008 (c.7)."
    },
    {
      "type": "M",
      "label": "M3",
      "text": "2006 c.46. Section 1239(2) was amended by S.I. 2007/3494, regulation 30."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2013/1672/introduction",
    "retrieved_at": "2026-10-29T00:48:42.278360+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."
}