The Benn Act, passed in September, forced Mr Johnson to ask for an extension of the deadline if no deal was passed in Parliament following the EU Summit held in Brussels last week.
But Mr Bercow insisted he could not change his decision to respect the different interpretations of the law MPs have.
“I hope he won’t take it amiss but if he does it’s a regrettable inevitability when I say that the Honourable Gentleman has put on the record his understanding of the legal position.
“He has said it with crystal clarity as on previous occasions. Other people have a different view of the legal position and the significance of the so-called Benn Act.
“If memory serves me correctly, I did not dwell in my statement upon adherence to the law. I totally understand what the Honourable Gentleman thinks and why. I made clear in the statement the options available to the Government.” Read more here.