Section 78: Financial reporting orders: making in Northern Ireland
184.This section makes similar provision to section 76 in respect of Northern Ireland. The offences set out in subsection (3) are the direct Northern Ireland equivalents of those in section 76(3).
185.Subsections (5) and (6) provide for a maximum duration of the order of 5 years when made by (or on appeal from) a magistrates’ court and 15 years when made in a higher court (20 years for those sentenced to life imprisonment).