{
  "url": "https://openlegislation.uk/statutory-auditors-and-third-country-auditors-regulations-2016",
  "json_url": "https://openlegislation.uk/statutory-auditors-and-third-country-auditors-regulations-2016.json",
  "id": "uksi/2016/649",
  "title": "The Statutory Auditors and Third Country Auditors Regulations 2016",
  "short_title": "Statutory Auditors and Third Country Auditors 2016",
  "long_title": "These Regulations implement obligations in Directive 2014/56/EU of the European Parliament and of the Council of 16 April 2014 amending Directive 2006/43/EC on statutory audits of annual accounts and consolidated accounts and Regulation (EU) 537/2014 of the European Parliament and of the Council of 16 April 2014 on specific requirements regarding statutory audit of public-interest entities and repealing Commission Decision 2005/909/EC (“the Audit Regulation”). The amended Directive 2006/43/EC is known as “the Audit Directive”. The Audit Regulation is directly applicable, but changes have been made to domestic law to remove inconsistencies between domestic law and the Audit Regulation.",
  "citation": "S.I. 2016/649",
  "type": "uksi",
  "year": "2016",
  "number": "649",
  "version": "current",
  "date": "2016-06-15",
  "revised": true,
  "valid_from": "2025-05-11",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
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      "heading": "Introductory text",
      "url": "https://openlegislation.uk/statutory-auditors-and-third-country-auditors-regulations-2016/introduction",
      "extent": null,
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