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The Companies (Northern Ireland) Order 1990 (repealed)

Changes to legislation:

The Companies (Northern Ireland) Order 1990 (repealed) is up to date with all changes known to be in force on or before 29 December 2024. There are changes that may be brought into force at a future date. Help about Changes to Legislation

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Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the affected provisions when you open the content using the Table of Contents below.

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Changes and effects yet to be applied to :

  1. Introductory Text

  2. PART I INTRODUCTORY

    1. 1.Title and commencement

    2. 2.Interpretation

  3. PART II COMPANY ACCOUNTS

    1. Introduction

      1. 3.Introduction

    2. Provisions applying to companies generally

      1. 4.Accounting records

      2. 5.A company's financial year and accounting reference periods

      3. 6.Individual company accounts

      4. 7.Group accounts

      5. 8.Additional disclosure required in notes to accounts

      6. 9.Approval and signing of accounts

      7. 10.Directors' report

      8. 11.Auditors' report

      9. 12.Publication of accounts and reports

      10. 13.Laying and delivering of accounts and reports

      11. 14.Remedies for failure to comply with accounting requirements

    3. Exemptions and special provisions

      1. 15.Small and medium‐sized companies and groups

      2. 16.Dormant companies

      3. 17.Public listed companies: provision of summary financial statement

      4. 18.Private companies: election to dispense with laying of accounts and reports before general meeting

      5. 19.Unlimited companies: exemption from requirement to deliver accounts and reports

      6. 20.Banking and insurance companies and groups: special provisions

    4. Supplementary provisions

      1. 21.Accounting standards

      2. 22.Power to alter accounting requirements

      3. 23.Parent and subsidiary undertakings

      4. 24.Other interpretation provisions

      5. Article 25—Amendments

      6. Article 26—Repeals

  4. PART III ELIGIBILITY FOR APPOINTMENT AS COMPANY AUDITOR

    1. Introduction

      1. 27.Introduction

    2. Eligibility for appointment

      1. 28.Eligibility for appointment

      2. 29.Effect of appointment of partnership

      3. 30.Ineligibility on ground of lack of independence

      4. 31.Effect of ineligibility

      5. 32.Power of Department to require second audit

    3. Recognition of supervisory bodies and professional qualifications

      1. 33.Supervisory bodies

      2. 34.Meaning of “appropriate qualification”

      3. 35.Qualifying bodies and recognised professional qualifications

      4. 36.Approval of overseas qualifications

    4. Duties of recognised bodies

      1. 37.The register of auditors

      2. 38.Information about firms to be available to public

      3. 39.Matters to be notified to the Department

      4. 40.Power to call for information

      5. 41.Compliance orders

      6. 42.Directions to comply with international obligations

    5. Offences

      1. 43.False and misleading statements

      2. 44.Offences by bodies corporate, partnerships and unincorporated associations

      3. 45.Time limits for prosecution of offences

      4. 46.Jurisdiction and procedure in respect of offences

    6. Supplementary provisions

      1. 47.Fees

      2. 48.Delegation of functions of Department

      3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      4. Art. 49 rep. by 2004 c. 27

      5. 50.Exemption from liability for damages

      6. 51.Service of notices

      7. 52.Power to make consequential amendments

      8. 53.Power to make provision in consequence of changes affecting accountancy bodies

      9. 54.Meaning of “associate”

      10. 55.Minor definitions

      11. 56.Index of defined expressions

      12. Article 57—Repeals

  5. SCHEDULES

    1. Schedule 1—Amendments

    2. Schedule 2—Amendments

    3. Schedule 3—Amendments

    4. Schedule 4—Amendments

    5. Schedule 5—Amendments

    6. Schedule 6—Amendments

    7. Schedule 7—Amendments

    8. Schedule 8—Amendments

    9. Schedule 9—Amendments

    10. Schedule 10—Amendments

    11. SCHEDULE 11

      PART I GRANT AND REVOCATION OF RECOGNITION Application for recognition of supervisory body . ....

      1. PART I GRANT AND REVOCATION OF RECOGNITION

        1. Application for recognition of supervisory body

          1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

          2. 1.. . . . . . . . . . . . . . ....

        2. Grant and refusal of recognition

          1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

          2. 2.. . . . . . . . . . . . . . ....

        3. Revocation of recognition

          1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

          2. 3.. . . . . . . . . . . . . . ....

      2. PART II REQUIREMENTS FOR RECOGNITION

        1. Holding of appropriate qualification

          1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

          2. 4.. . . . . . . . . . . . . . ....

          3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

          4. 5.. . . . . . . . . . . . . . ....

        2. Auditors to be fit and proper persons

          1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

          2. 6.. . . . . . . . . . . . . . ....

        3. Professional integrity and independence

          1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

          2. 7.. . . . . . . . . . . . . . ....

        4. Technical standards

          1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

          2. 8.. . . . . . . . . . . . . . ....

        5. Procedures for maintaining competence

          1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

          2. 9.. . . . . . . . . . . . . . ....

        6. Monitoring and enforcement

          1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

          2. 10.. . . . . . . . . . . . . . ....

        7. . . . . . . . . . . . . . . ....

          1. . . . . . . . . . . . . . . ....

        8. Membership, eligibility and discipline

          1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

          2. 11.. . . . . . . . . . . . . . ....

        9. Investigation of complaints

          1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

          2. 12.. . . . . . . . . . . . . . ....

        10. . . . . . . . . . . . . . . ....

          1. . . . . . . . . . . . . . . ....

        11. Meeting of claims arising out of audit work

          1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

          2. 13.. . . . . . . . . . . . . . ....

        12. Register of auditors and other information to be made available

          1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

          2. 14.. . . . . . . . . . . . . . ....

        13. Taking account of costs of compliance

          1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

          2. 15.. . . . . . . . . . . . . . ....

        14. Promotion and maintenance of standards

          1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

          2. 16.. . . . . . . . . . . . . . ....

      3. . . . . . . . . . . . . . . ....

    12. SCHEDULE 12

      PART I GRANT AND REVOCATION OF RECOGNITION Application for recognition of professional qualification . ....

      1. PART I GRANT AND REVOCATION OF RECOGNITION

        1. Application for recognition of professional qualification

          1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

          2. 1.. . . . . . . . . . . . . . ....

          3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

          4. 2.. . . . . . . . . . . . . . ....

        2. Revocation of recognition

          1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

          2. 3.. . . . . . . . . . . . . . ....

      2. PART II REQUIREMENTS FOR RECOGNITION

        1. Entry requirements

          1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

          2. 4.. . . . . . . . . . . . . . ....

        2. Course of theoretical instruction

          1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

          2. 5.. . . . . . . . . . . . . . ....

        3. Sufficient period of professional experience

          1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

          2. 6.. . . . . . . . . . . . . . ....

        4. Examination

          1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

          2. 7.. . . . . . . . . . . . . . ....

        5. Practical training

          1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

          2. 8.. . . . . . . . . . . . . . ....

        6. The body offering the qualification

          1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

          2. 9.. . . . . . . . . . . . . . ....

    13. SCHEDULE 13

      Introductory . . . . . . . . . . . . . ....

      1. Introductory

        1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

        2. 1.. . . . . . . . . . . . . . ....

      2. Status

        1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

        2. 2.. . . . . . . . . . . . . . ....

      3. Name, members and chairman

        1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

        2. 3.. . . . . . . . . . . . . . ....

      4. Financial provisions

        1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

        2. 4.. . . . . . . . . . . . . . ....

      5. Proceedings

        1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

        2. 5.. . . . . . . . . . . . . . ....

      6. Fees

        1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

        2. 6.. . . . . . . . . . . . . . ....

      7. Legislative functions

        1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

        2. 7.. . . . . . . . . . . . . . ....

        3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

        4. 8.. . . . . . . . . . . . . . ....

        5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

        6. 9.. . . . . . . . . . . . . . ....

      8. Report and accounts

        1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

        2. 10.. . . . . . . . . . . . . . ....

      9. Other supplementary provisions

        1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

        2. 11.. . . . . . . . . . . . . . ....

        3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

        4. 12.. . . . . . . . . . . . . . ....

        5. . . . . . . . . . . . . . . ....

    14. Schedule 14 rep. by 2004 c. 27

    15. Schedule 15—Repeals

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