When you look at the Financial Reporting Act 2013, you will see that some documents are considered secondary legislation. You can find out more about what this means by looking at Part 3 of the Legislation Act 2019. This includes things like a standard, an authoritative notice, or an amendment or revocation of one of these documents. You should know that these are all types of secondary legislation. These documents are important because they help explain the law. They are considered secondary legislation because they are not part of the main law, but they still have an impact on how the law is applied.