PART IIF23N.I.COMPANY ACCOUNTS
F23Order repealed by Companies Act 2006 (c. 46), ss. 1295, 1300, Sch. 16 and the repeal having been brought into operation on different dates, as to which, see individual provisions.
IntroductionF23N.I.
IntroductionN.I.
3. F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1Art. 3 repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1295, 1300, Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 2 (with arts. 7, 12)
Provisions applying to companies generallyF23N.I.
Accounting recordsN.I.
4. F2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F2Art. 4 repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1295, 1300, Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 2 (with arts. 7, 12)
A company's financial year and accounting reference periodsN.I.
5. F3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F3Art. 5 repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1295, 1300, Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 2 (with arts. 7, 12)
Individual company accountsN.I.
6. F4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F4Art. 6 repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1295, 1300, Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 2 (with arts. 7, 12)
Group accountsN.I.
7. F5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F5Art. 7 repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1295, 1300, Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 2 (with arts. 7, 12)
Additional disclosure required in notes to accountsN.I.
8. F6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F6Art. 8 repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1295, 1300, Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 2 (with arts. 7, 12)
Approval and signing of accountsN.I.
9. F7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F7Art. 9 repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1295, 1300, Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 2 (with arts. 7, 12)
Directors' reportN.I.
10. F8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F8Art. 10 repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1295, 1300, Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 2 (with arts. 7, 12)
Auditors' reportN.I.
11. F9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F9Art. 11 repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1295, 1300, Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 2 (with arts. 7, 12)
Publication of accounts and reportsN.I.
12. F10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F10Art. 12 repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1295, 1300, Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 2 (with arts. 7, 12)
Laying and delivering of accounts and reportsN.I.
13. F11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F11Art. 13 repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1295, 1300, Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 2 (with arts. 7, 12)
Remedies for failure to comply with accounting requirementsN.I.
14. F12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F12Art. 14 repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1295, 1300, Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 2 (with arts. 7, 12)
Exemptions and special provisionsF23N.I.
Small and medium‐sized companies and groupsN.I.
15. F13. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F13Art. 15 repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1295, 1300, Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 2 (with arts. 7, 12)
Dormant companiesN.I.
16. F14. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F14Art. 16 repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1295, 1300, Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 2 (with arts. 7, 12)
Public listed companies: provision of summary financial statementN.I.
17. F15. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F15Art. 17 repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1295, 1300, Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 2 (with arts. 7, 12)
Private companies: election to dispense with laying of accounts and reports before general meetingN.I.
18. F16. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F16Art. 18 repealed (1.10.2007) by Companies Act 2006 (c. 46), ss. 1295, 1300, Sch. 16; S.I. 2007/2194, arts. 1(3)(a), 8, Sch. 2 Pt. 2 (with art. 12)
Unlimited companies: exemption from requirement to deliver accounts and reportsN.I.
19. F17. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F17Art. 19 repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1295, 1300, Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 2 (with arts. 7, 12)
Banking and insurance companies and groups: special provisionsN.I.
20. F18. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F18Art. 20 repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1295, 1300, Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 2 (with arts. 7, 12)
Supplementary provisionsF23N.I.
Accounting standardsN.I.
21. F19. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F19Art. 21 repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1295, 1300, Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 2 (with arts. 7, 12)
Power to alter accounting requirementsN.I.
22. F20. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F20Art. 22 repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1295, 1300, Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 2 (with arts. 7, 12)
Parent and subsidiary undertakingsN.I.
23. F21. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F21Art. 23 repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1295, 1300, Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 2 (with arts. 7, 12)
Other interpretation provisionsN.I.
24. F22. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F22Art. 24 repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1295, 1300, Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 2 (with arts. 7, 12)
Article 25—Amendments
Article 26—Repeals