The Companies (Northern Ireland) Order 1990 (repealed)

PART IIN.I.COMPANY ACCOUNTS

IntroductionN.I.

IntroductionN.I.

3.  F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Provisions applying to companies generallyN.I.

Accounting recordsN.I.

4.  F2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

A company's financial year and accounting reference periodsN.I.

5.  F3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Individual company accountsN.I.

6.  F4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Group accountsN.I.

7.  F5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Additional disclosure required in notes to accountsN.I.

8.  F6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Approval and signing of accountsN.I.

9.  F7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Directors' reportN.I.

10.  F8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Auditors' reportN.I.

11.  F9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Publication of accounts and reportsN.I.

12.  F10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Laying and delivering of accounts and reportsN.I.

13.  F11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Remedies for failure to comply with accounting requirementsN.I.

14.  F12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Exemptions and special provisionsN.I.

Small and medium‐sized companies and groupsN.I.

15.  F13. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Dormant companiesN.I.

16.  F14. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Public listed companies: provision of summary financial statementN.I.

17.  F15. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Private companies: election to dispense with laying of accounts and reports before general meetingN.I.

18.  F16. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Unlimited companies: exemption from requirement to deliver accounts and reportsN.I.

19.  F17. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Banking and insurance companies and groups: special provisionsN.I.

20.  F18. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Supplementary provisionsN.I.

Accounting standardsN.I.

21.  F19. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Power to alter accounting requirementsN.I.

22.  F20. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Parent and subsidiary undertakingsN.I.

23.  F21. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Other interpretation provisionsN.I.

24.  F22. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Article 25—Amendments

Article 26—Repeals