{
  "url": "https://openlegislation.uk/statutory-auditors-regulations-2017/schedule-2/paragraph-11",
  "json_url": "https://openlegislation.uk/statutory-auditors-regulations-2017/schedule-2/paragraph-11.json",
  "legislation": "uksi/2017/1164",
  "legislation_title": "The Statutory Auditors Regulations 2017",
  "legislation_url": "https://openlegislation.uk/statutory-auditors-regulations-2017",
  "path": "schedule/2/paragraph/11",
  "kind": "paragraph",
  "number": "11",
  "heading": null,
  "text": "In regulation 12 (penalties for non-compliance (notification of appropriate audit authority))—\n(a) after paragraph (2) insert—\n“(2A) In relation to an offence by a body under paragraph (1)—\n(a) any person who purports to act as director, manager or secretary of the body is treated as an officer of the body, and\n(b) if the body is a company, any shadow director is treated as an officer of the company.”;\n(b) omit paragraphs (3) and (6).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2017/1164/schedule/2/paragraph/11",
    "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."
}