Pharmacy (Northern Ireland) Order 1976

[F1AccountsN.I.

4C.—(1) The Council shall be responsible for ensuring that the Society—

(a)keeps accounts, which shall be in such form as the Department may determine; and

(b)prepares annual accounts in respect of each year, which shall be in such form and shall be prepared by such date as the Department may determine.

(2) Those annual accounts shall be audited by auditors appointed by the Council, but no person may be appointed as an auditor under this paragraph unless that person is eligible for appointment as a statutory auditor under Part 42 of the Companies Act 2006 (statutory auditors).

(3) As soon as is reasonably practicable after those accounts have been prepared, the Council shall—

(a)cause them to be published together with any report on them made by the auditors appointed under paragraph (2); and

(b)send a copy of those annual accounts and of any such report to the Department,

and the Department shall lay before the Assembly a copy of those annual accounts and any report on the accounts made by the auditors appointed under paragraph (2).]