{
  "url": "https://openlegislation.uk/statutory-auditors-and-third-country-auditors-regulations-2013/regulation-5",
  "json_url": "https://openlegislation.uk/statutory-auditors-and-third-country-auditors-regulations-2013/regulation-5.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": "regulation/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Interpretation",
  "text": "In these Regulations—\n“the Act” means the Companies Act 2006;\n“the designated body” means the Financial Reporting Council Limited ; and\n“registered number” means the number allocated to a registered third country auditor by the designated body pursuant to regulation 10.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "A company registered in England and Wales with number 02486368."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2013/1672/regulation/5",
    "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."
}