{
  "url": "https://openlegislation.uk/statutory-auditors-regulations-2017/schedule-3/paragraph-20",
  "json_url": "https://openlegislation.uk/statutory-auditors-regulations-2017/schedule-3/paragraph-20.json",
  "legislation": "uksi/2017/1164",
  "legislation_title": "The Statutory Auditors Regulations 2017",
  "legislation_url": "https://openlegislation.uk/statutory-auditors-regulations-2017",
  "path": "schedule/3/paragraph/20",
  "kind": "paragraph",
  "number": "20",
  "heading": null,
  "text": "In regulation 55, in the modified version of section 1173 (minor definitions: general), at the appropriate places insert—\n““the Audit Regulation” means Regulation 537/2014 of the European Parliament and of the Council on specific requirements regarding statutory audit of public interest entities;”; and\n““the competent authority” means the Financial Reporting Council Limited”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "OJ No L 158, 27.05.14, p. 77."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "A company registered in England and Wales with number 02486368."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2017/1164/schedule/3/paragraph/20",
    "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."
}