{
  "url": "https://openlegislation.uk/statutory-auditors-and-third-country-auditors-regulations-2017/introduction",
  "json_url": "https://openlegislation.uk/statutory-auditors-and-third-country-auditors-regulations-2017/introduction.json",
  "legislation": "uksi/2017/516",
  "legislation_title": "The Statutory Auditors and Third Country Auditors Regulations 2017",
  "legislation_url": "https://openlegislation.uk/statutory-auditors-and-third-country-auditors-regulations-2017",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Auditors\nMade 30th March 2017\nLaid before Parliament 5th April 2017\nComing into force in accordance with regulation 1(2) and (3)\nThe Secretary of State is a Minister designated for the purposes of section 2(2) of the European Communities Act 1972 in relation to auditors and the audit of accounts.\nThe Secretary of State makes the following Regulations in exercise of the powers conferred by that section.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2007/1679."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1972 c. 68. Section 2(2) was amended by section 27 of the Legislation and Regulatory Reform Act 2006 (c. 51) and by section 3 of, and Part 1 of the Schedule to, the European Union (Amendment) Act 2008 (c. 7). Other amendments have been made that are not relevant."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2017/516/introduction",
    "retrieved_at": "2026-10-28T23:11:33.673441+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."
}