{
  "url": "https://openlegislation.uk/statutory-auditors-regulations-2017/introduction",
  "json_url": "https://openlegislation.uk/statutory-auditors-regulations-2017/introduction.json",
  "legislation": "uksi/2017/1164",
  "legislation_title": "The Statutory Auditors Regulations 2017",
  "legislation_url": "https://openlegislation.uk/statutory-auditors-regulations-2017",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Auditors\nInsurance\nLimited Liability Partnerships\nMade 28th November 2017\nLaid before Parliament 30th November 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, in exercise of the powers conferred by that section, by sections 15(a) and 17 of the Limited Liability Partnerships Act 2000 and by sections 454(3) and (4) and 1292(1)(a) and (c) of the Companies Act 2006, makes the following Regulations.",
  "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."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "2000 c. 12. Section 17 was amended by S.I. 2009/1804."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "2006 c. 46. Section 454 was amended by S.I. 2013/1970."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2017/1164/introduction",
    "retrieved_at": "2026-10-28T23:05:49.837444+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."
}