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The Companies (Northern Ireland) Order 1990

Status:

This is the original version (as it was originally made).

  1. Introductory Text

  2. PART I INTRODUCTORY

    1. 1.Title and commencement

    2. 2.Interpretation

  3. PART II COMPANY ACCOUNTS

    1. Introduction

      1. 3.Introduction

    2. Provisions applying to companies generally

      1. 4.Accounting records

      2. 5.A company’s financial year and accounting reference periods

      3. 6.Individual company accounts

      4. 7.Group accounts

      5. 8.Additional disclosure required in notes to accounts

      6. 9.Approval and signing of accounts

      7. 10.Directors' report

      8. 11.Auditors' report

      9. 12.Publication of accounts and reports

      10. 13.Laying and delivering of accounts and reports

      11. 14.Remedies for failure to comply with accounting requirements

    3. Exemptions and special provisions

      1. 15.Small and medium-sized companies and groups

      2. 16.Dormant companies

      3. 17.Public listed companies: provision of summary financial statement

      4. 18.Private companies: election to dispense with laying of accounts and reports before general meeting

      5. 19.Unlimited companies: exemption from requirement to deliver accounts and reports

      6. 20.Banking and insurance companies and groups: special provisions

    4. Supplementary provisions

      1. 21.Accounting standards

      2. 22.Power to alter accounting requirements

      3. 23.Parent and subsidiary undertakings

      4. 24.Other interpretation provisions

      5. 25.Consequential amendments

      6. 26.Repeals consequential on Part II

  4. PART III ELIGIBILITY FOR APPOINTMENT AS COMPANY AUDITOR

    1. Introduction

      1. 27.Introduction

    2. Eligibility for appointment

      1. 28.Eligibility for appointment

      2. 29.Effect of appointment of partnership

      3. 30.Ineligibility on ground of lack of independence

      4. 31.Effect of ineligibility

      5. 32.Power of Department to require second audit

    3. Recognition of supervisory bodies and professional qualifications

      1. 33.Supervisory bodies

      2. 34.Meaning of “appropriate qualification”

      3. 35.Qualifying bodies and recognised professional qualifications

      4. 36.Approval of overseas qualifications

    4. Duties of recognised bodies

      1. 37.The register of auditors

      2. 38.Information about firms to be available to public

      3. 39.Matters to be notified to the Department

      4. 40.Power to call for information

      5. 41.Compliance orders

      6. 42.Directions to comply with international obligations

    5. Offences

      1. 43.False and misleading statements

      2. 44.Offences by bodies corporate, partnerships and unincorporated associations

      3. 45.Time limits for prosecution of offences

      4. 46.Jurisdiction and procedure in respect of offences

    6. Supplementary provisions

      1. 47.Fees

      2. 48.Delegation of functions of Department

      3. 49.Restrictive practices

      4. 50.Exemption from liability for damages

      5. 51.Service of notices

      6. 52.Power to make consequential amendments

      7. 53.Power to make provision in consequence of changes affecting accountancy bodies

      8. 54.Meaning of “associate”

      9. 55.Minor definitions

      10. 56.Index of defined expressions

      11. 57.Repeals consequential on Part III

  5. Signature

  6. SCHEDULES:

    1. Schedule 1

      Form and content of company accounts.

    2. Schedule 2

      Form and content of group accounts.

    3. Schedule 3

      Disclosure of information: related undertakings.

    4. Part I

      Companies not required to prepare group accounts.

    5. Part II

      Companies required to prepare group accounts.

    6. Schedule 4

      Disclosure of information: emoluments and other benefits of directors and others.

    7. Schedule 5

      Matters to be included in directors' report.

    8. Schedule 6

      Exemptions for small and medium-sized companies.

    9. Part I

      Small companies.

    10. Part II

      Medium-size companies.

    11. Part III

      Supplementary provisions.

    12. Schedule 7

      Special provisions for banking and insurance companies and groups.

    13. Part I

      Form and content of accounts.

    14. Part II

      Accounts of banking or insurance group.

    15. Part III

      Additional disclosure: related undertakings.

    16. Part IV

      Additional disclosure: emoluments and other benefits of directors and others.

    17. Schedule 8

      Directors' report where accounts prepared in accordance with special provisions for banking or insurance companies or groups.

    18. Schedule 9

      Parent and subsidiary undertakings: supplementary provisions.

    19. Schedule 10

      Amendments consequential on Part II.

    20. Schedule 11

      Recognition of supervisory body.

    21. Part I

      Grant and revocation of recognition.

    22. Part II

      Requirements for recognition.

    23. Schedule 12

      Recognition of professional qualification.

    24. Part I

      Grant and revocation of recognition.

    25. Part II

      Requirements for recognition.

    26. Schedule 13

      Supplementary provisions with respect to delegation order.

    27. Schedule 14

      Supervisory and qualifying bodies: restrictive practices.

    28. Part I

      Prevention of restrictive practices.

    29. Part II

      Consequential exemptions from competition law.

    30. Schedule 15

      Repeals.

    31. Part I

      Repeals consequential on Part II of this Order.

    32. Part II

      Repeals consequential on Part III of this Order.

  7. Explanatory Note

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