{
  "url": "https://openlegislation.uk/unregistered-companies-regulations-2009/regulation-6",
  "json_url": "https://openlegislation.uk/unregistered-companies-regulations-2009/regulation-6.json",
  "legislation": "uksi/2009/2436",
  "legislation_title": "The Unregistered Companies Regulations 2009",
  "legislation_url": "https://openlegislation.uk/unregistered-companies-regulations-2009",
  "path": "regulation/6",
  "kind": "regulation",
  "number": "6",
  "heading": "Application of provisions relating to statutory auditors",
  "text": "For the purposes of section 1210(1)(h) of the Companies Act 2006 (meaning of “statutory auditor”)—\n(a) an unregistered company is a prescribed person, and\n(b) Part 16 of that Act (audit) as applied to unregistered companies by these Regulations is a prescribed enactment.\n(and accordingly a person appointed as auditor of an unregistered company under Part 16 of that Act as so applied is a statutory auditor).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2009/2436/regulation/6",
    "retrieved_at": "2026-10-29T03:06:00.337524+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."
}