{
  "url": "https://openlegislation.uk/statutory-auditors-regulations-2017/schedule-1/paragraph-13",
  "json_url": "https://openlegislation.uk/statutory-auditors-regulations-2017/schedule-1/paragraph-13.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/13",
  "kind": "paragraph",
  "number": "13",
  "heading": "Amendments to the Companies Act 2006",
  "text": "In section 463 (liability for false or misleading statements in reports)—\n(a) in subsection (1)—\n(i) after “The reports” insert “and statements”; and\n(ii) at the end insert—\n“(d) any separate corporate governance statement.”;\n(b) in subsections (2) and (4), after “a report” (in each place) insert “or statement”; and\n(c) in the heading, and in the italic heading before the section, after “reports” insert “and statements”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 463 was amended by S.I. 2013/1370."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2017/1164/schedule/1/paragraph/13",
    "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."
}