{
  "url": "https://openlegislation.uk/statutory-auditors-regulations-2017/schedule-1/paragraph-12",
  "json_url": "https://openlegislation.uk/statutory-auditors-regulations-2017/schedule-1/paragraph-12.json",
  "legislation": "uksi/2017/1164",
  "legislation_title": "The Statutory Auditors Regulations 2017",
  "legislation_url": "https://openlegislation.uk/statutory-auditors-regulations-2017",
  "path": "schedule/1/paragraph/12",
  "kind": "paragraph",
  "number": "12",
  "heading": "Amendments to the Companies Act 2006",
  "text": "In section 447 (filing obligations of quoted companies), after subsection (4) insert—\n“(5) If more than one person is appointed as auditor, the reference in subsection (4)(a) to the name of the auditor is to be read as a reference to the names of all the auditors.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 447 was amended by S.I. 2009/1581 and 2013/1370."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2017/1164/schedule/1/paragraph/12",
    "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."
}