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The Insurance Accounts Directive (Miscellaneous Insurance Undertakings) Regulations 2008

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  1. Introductory Text

  2. PART 1 INTRODUCTION

    1. 1.Citation, commencement and application

    2. 2.Interpretation

  3. PART 2 ACCOUNTS

    1. 3.Preparation of accounts by insurance undertakings

    2. 4.Publication of accounts

    3. 5.Penalties for non-compliance (accounts)

  4. PART 3 AUDITORS

    1. 6.Appointment of auditors

    2. 7.Functions of auditor

    3. 8.Signature of auditor's report

    4. 8A.Offences in connection with auditor’s report and guidance

    5. 9.Removal of auditors on improper grounds

    6. 9A.Application to court to remove auditor from office

    7. 10.Duty of auditor to notify appropriate audit authority

    8. 11.Duty of insurance undertaking to notify appropriate audit authority

    9. 12.Penalties for non-compliance (notification of appropriate audit authority)

  5. PART 4 FINAL PROVISIONS

    1. 13.Summary proceedings: venue and time limit

    2. 14. Registered societies

    3. 15.Consequential amendments

    4. 16.Revocation

    5. 17.Review

  6. Signature

    1. SCHEDULE1

      Modification of the Co-operative and Community Benefit Societies Act 2014

      1. 1.In its application to registered societies that are insurance undertakings...

      2. 2.Omit sections 79 (duty to prepare revenue accounts) and 80...

      3. 3.For section 82 (restrictions on publication of accounts and balance...

      4. 4.Omit sections 83 to 88 (matters relating to appointment of...

      5. 5.In section 89 (annual returns)— (a) in subsection (2)(a), for...

      6. 6.In section 90 (duty to provide copy of annual return...

      7. 7.For section 91 (meaning of “qualified auditor”) substitute— Meaning of...

      8. 8.Omit section 92 (persons ineligible for appointment as auditors etc...

      9. 9.In section 93 (re-appointment and removal of qualified auditors)—

      10. 10.After section 93 insert— Prevention by members of automatic re-appointment...

      11. 11.In section 97 (remuneration of qualified auditors)—

      12. 12.In section 98 (group accounts), omit all subsections other than...

      13. 13.Omit sections 99 to 101 (exceptions to section 98 and...

      14. 14.In section 102 (interpretation of Part 7)—

      15. 15.In section 127 (general offences)— (a) subsection (1) were omitted;...

    2. SCHEDULE 2

      MODIFICATION OF THE INDUSTRIAL AND PROVIDENT SOCIETIES ACT (NORTHERN IRELAND) 1969

      1. 1.In its application to registered societies that are insurance undertakings...

      2. 2.Section 37 (general provisions as to accounts and balance sheets...

      3. 3.In section 37A (publication of accounts and balance sheets of...

      4. 4.Sections 38 and 38A (appointment of auditors) do not apply....

      5. 5.In section 39 (re-appointment and removal of auditors) —

      6. 6.After section 39, insert— Prevention by members of automatic re-appointment...

      7. 7.For section 41 (qualified auditors) substitute— Qualified auditors References in this Act to a qualified auditor, in relation...

      8. 8.Section 42 (restrictions on appointment of auditors) does not apply....

      9. 9.In section 43 (auditors' report and rights), only subsection (5)...

      10. 10.Sections 43A to 43C (reporting accountant procedure) do not apply....

      11. 11.In section 44 (remuneration of auditors) , the following do...

      12. 12.In section 45 (group accounts)— (a) subsections (1) to (5)...

      13. 13.Section 46 (exemption from requirements in respect of group accounts)...

      14. 14.Section 47 (meaning of “subsidiary”) does not apply.

      15. 15.In section 48 (annual returns) — (a) for subsection (1A),...

      16. 16.In section 101 (interpretation)— (a) insert at the appropriate place—...

  8. Explanatory Note

Yn ôl i’r brig

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