Chapter 1F58N.I.Provisions Applying to Companies Generally
F58Order repealed (prosp.) by Companies Act 2006 (c. 46), ss. 1284(2), 1295, 1300(2), Sch. 16 and the repeal being partly in force, as to which see individual Articles (with savings (with adaptations) by Companies Act 2006 (Commencement No. 6, Saving and Commencement Nos. 3 and 5 (Amendment)) Order 2008 (S.I. 2008/674), arts. 2(3), {4}, Sch. 2) and subject to amendments (6.4.2008) by Companies Act 2006 (Consequential Amendments etc) Order 2008 (S.I. 2008/948), arts. 2(2), 3(1)(b)(2), Sch. 1 paras. 135, 147, 148 {Sch. 2 Note 1} (with arts. 6, 11, 12) and subject to amendments (6.4.2008) by S.R. 2008/133, {regs. 2, 3}
Accounting recordsF58N.I.
Duty to keep accounting recordsN.I.
229. F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1Arts. 229-242ZZA repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1284(2), 1295, 1300(2), Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 2 (with arts. 7, 12)
Where and for how long records to be keptN.I.
230. F2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F2Arts. 229-242ZZA repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1284(2), 1295, 1300(2), Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 2 (with arts. 7, 12)
A company's financial and accounting reference periodsF58N.I.
A company's financial yearN.I.
231. F3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F3Arts. 229-242ZZA repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1284(2), 1295, 1300(2), Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 2 (with arts. 7, 12)
Accounting reference periods and accounting reference dateN.I.
232. F4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F4Arts. 229-242ZZA repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1284(2), 1295, 1300(2), Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 2 (with arts. 7, 12)
Alteration of accounting reference dateN.I.
233. F5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F6
F5Arts. 229-242ZZA repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1284(2), 1295, 1300(2), Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 2 (with arts. 7, 12)
F6mod. SR 1994/133
Annual accountsF58N.I.
Duty to prepare individual accountsN.I.
234. F7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F7Arts. 229-242ZZA repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1284(2), 1295, 1300(2), Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 2 (with arts. 7, 12)
Companies Order individual accountsN.I.
234A. F8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F8Arts. 229-242ZZA repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1284(2), 1295, 1300(2), Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 2 (with arts. 7, 12)
IAS individual accountsN.I.
234B. F9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F9Arts. 229-242ZZA repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1284(2), 1295, 1300(2), Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 2 (with arts. 7, 12)
Duty to prepare group accountsN.I.
235. F10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F10Arts. 229-242ZZA repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1284(2), 1295, 1300(2), Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 2 (with arts. 7, 12)
Companies Order group accountsN.I.
235A. F11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F11Arts. 229-242ZZA repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1284(2), 1295, 1300(2), Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 2 (with arts. 7, 12)
IAS group accountsN.I.
235B. F12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F12Arts. 229-242ZZA repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1284(2), 1295, 1300(2), Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 2 (with arts. 7, 12)
Consistency of accountsN.I.
235C. F13. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F13Arts. 229-242ZZA repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1284(2), 1295, 1300(2), Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 2 (with arts. 7, 12)
Exemption for parent companies included in accounts of larger groupN.I.
236. F14. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F14Arts. 229-242ZZA repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1284(2), 1295, 1300(2), Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 2 (with arts. 7, 12)
Exemption for parent companies included in non‐EEA group accountsN.I.
236A. F15. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F15Arts. 229-242ZZA repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1284(2), 1295, 1300(2), Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 2 (with arts. 7, 12)
Subsidiary undertakings included in the consolidationN.I.
237. F16. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F16Arts. 229-242ZZA repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1284(2), 1295, 1300(2), Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 2 (with arts. 7, 12)
Treatment of individual profit and loss account where group accounts preparedN.I.
238. F17. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F17Arts. 229-242ZZA repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1284(2), 1295, 1300(2), Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 2 (with arts. 7, 12)
Disclosure required in notes to accounts: related undertakingsN.I.
239. F18. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F18Arts. 229-242ZZA repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1284(2), 1295, 1300(2), Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 2 (with arts. 7, 12)
Disclosure required in notes to annual accounts: particulars of staffN.I.
239A. F19. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F19Arts. 229-242ZZA repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1284(2), 1295, 1300(2), Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 2 (with arts. 7, 12)
Disclosure required in notes to accounts: emoluments and other benefits of directors and othersN.I.
240 .F20 F21. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F20mod. SR 1994/133
F21Arts. 229-242ZZA repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1284(2), 1295, 1300(2), Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 2 (with arts. 7, 12) and art. 240 subject to an amendment (6.4.2008) by Companies Act 2006 (Consequential Amendments etc) Order 2008 (S.I. 2008/948), arts. 2(2), 3(1)(b)(2), Sch. 1 para. 135, {Sch. 2 Note 1} (with arts. 6, 11, 12)
Approval and signing of accountsF58N.I.
Approval and signing of accountsN.I.
241 .F22 F23. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F22mod. SR 1994/133
F23Arts. 229-242ZZA repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1284(2), 1295, 1300(2), Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 2 (with arts. 7, 12)
DIRECTORS' REPORTF58N.I.
Duty to prepare directors' reportN.I.
242. F24. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F24Arts. 229-242ZZA repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1284(2), 1295, 1300(2), Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 2 (with arts. 7, 12)
Directors' report: general requirementsN.I.
242ZZA. F25. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F25Arts. 229-242ZZA repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1284(2), 1295, 1300(2), Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 2 (with arts. 7, 12)
Directors' report: business reviewN.I.
242ZZB. F26. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F26Art. 242ZZB repealed (1.10.2007) by Companies Act 2006 (c. 46), ss. 1284(2), 1295, 1300(2), Sch. 16; S.I. 2007/2194, arts. 1(3)(a), 8, Sch. 2 Pt. 2 (with art. 12, Sch. 3 para. 43(2))
F27. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F27Arts. 242ZA-259 repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1284(2), 1295, 1300(2), Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 2 (with arts. 7, 12)
Approval and signing of directors' reportN.I.
242A. F28. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F28Arts. 242ZA-259 repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1284(2), 1295, 1300(2), Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 2 (with arts. 7, 12)
F29. . . F58N.I.
F29Heading before art. 242AA omitted (31.3.2006) by virtue of Companies (1986 Order) (Operating and Financial Review) (Repeal) Regulations (Northern Ireland) 2006 (S.R. 2006/94), reg. 2(2), Sch. para. 2
Duty to prepare operating and financial reviewN.I.
242AA. F30. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Approval and signing of operating and financial reviewN.I.
242AB. F31. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F31Art. 242AB omitted (31.3.2006) by virtue of Companies (1986 Order) (Operating and Financial Review) (Repeal) Regulations (Northern Ireland) 2006 (S.R. 2006/94), reg. 2(2), Sch. para. 3
Quoted companies: directors' remuneration reportF58N.I.
Duty to prepare directors' remuneration reportN.I.
242B. F32. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F32Arts. 242ZA-259 repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1284(2), 1295, 1300(2), Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 2 (with arts. 7, 12)
Approval and signing of directors' remuneration reportN.I.
242C. F33. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F33Arts. 242ZA-259 repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1284(2), 1295, 1300(2), Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 2 (with arts. 7, 12)
[F34Auditors' report]F58N.I.
Auditors' reportN.I.
243. F35. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F35Arts. 242ZA-259 repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1284(2), 1295, 1300(2), Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 2 (with arts. 7, 12, Sch. 4 paras. 9(2), 12(2))
Signature of auditors' reportN.I.
244. F36. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F36Arts. 242ZA-259 repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1284(2), 1295, 1300(2), Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 2 (with arts. 7, 12, Sch. 4 para. 12(2))
Duties of auditorsN.I.
245. F37. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F37Arts. 242ZA-259 repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1284(2), 1295, 1300(2), Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 2 (with arts. 7, 12, Sch. 4 para. 12(2))
[F38Publication of accounts and reports]F58N.I.
Persons entitled to receive copies of accounts and reportsN.I.
246. F39. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F39Art. 246 repealed (20.1.2007 for art. 246(4A)-(4E) and otherwise prosp.) by Companies Act 2006 (c. 46), ss. 1284(2), 1295, 1300(2), Sch. 16; S.I. 2006/3428, art. 7(b), Sch. 3 Pt. 2 (with arts. 6, 8, Sch. 5)
Time allowed for sending out copies of accounts and reportsN.I.
246A. F40. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F40Arts. 242ZA-259 repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1284(2), 1295, 1300(2), Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 2 (with arts. 7, 12)
Right to demand copies of accounts and reportsN.I.
247. F41. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F41Art. 247 repealed (20.1.2007 for art. 247(2A)(2B) and otherwise prosp.) by Companies Act 2006 (c. 46), ss. 1284(2), 1295, 1300(2), Sch. 16; S.I. 2006/3428, art. 7(b), Sch. 3 Pt. 2 (with arts. 6, 8, Sch. 5)
Requirements in connection with publication of accountsN.I.
248. F42. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F42Arts. 242ZA-259 repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1284(2), 1295, 1300(2), Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 2 (with arts. 7, 12)
[F43Laying and delivering of accounts and reports]F58N.I.
shell centre redevAccounts and reports to be laid before company in general meetingN.I.
249. F44. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F44Art. 249 repealed (1.10.2007 for certain purposes and otherwise prosp.) by Companies Act 2006 (c. 46), ss. 1284(2), 1295, 1300(2), Sch. 16; S.I. 2007/2194, arts. 1(3)(a), 8, Sch. 2 Pt. 2 (with art. 12)
Members' approval of directors' remuneration reportN.I.
249A. F45. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F45Arts. 242ZA-259 repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1284(2), 1295, 1300(2), Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 2 (with arts. 7, 12)
Accounts and reports to be delivered to the registrarN.I.
250. F46. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F46Arts. 242ZA-259 repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1284(2), 1295, 1300(2), Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 2 (with arts. 7, 12)
Civil penalty for failure to deliver accountsN.I.
250A. F47. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F47Arts. 242ZA-259 repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1284(2), 1295, 1300(2), Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 2 (with arts. 7, 12) and art. 250A subject to amendments (6.4.2008) by S.R. 2008/133, {regs. 2, 3}
Delivery and publication of accounts in ECUsN.I.
250B. F48. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F48Arts. 242ZA-259 repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1284(2), 1295, 1300(2), Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 2 (with arts. 7, 12)
Art. 251 rep. by SR 2004/496
Period allowed for laying and delivering accounts and reportsN.I.
252. F49. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F49Arts. 242ZA-259 repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1284(2), 1295, 1300(2), Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 2 (with arts. 7, 12)
[F50Revision of defective accounts and reports]F58N.I.
Voluntary revision of annual accounts or directors' reportN.I.
253. F51. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F51Arts. 242ZA-259 repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1284(2), 1295, 1300(2), Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 2 (with arts. 7, 12)
Department's notice in respect of annual accountsN.I.
253A. F52. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F52Arts. 242ZA-259 repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1284(2), 1295, 1300(2), Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 2 (with arts. 7, 12)
Application to court in respect of defective accountsN.I.
253B. F53. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F53Arts. 242ZA-259 repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1284(2), 1295, 1300(2), Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 2 (with arts. 7, 12)
Other persons authorised to apply to courtN.I.
253C. F54. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F54Arts. 242ZA-259 repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1284(2), 1295, 1300(2), Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 2 (with arts. 7, 12)
Disclosure of information held by Inland Revenue to persons authorised to apply to courtN.I.
253D F55. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F55Arts. 242ZA-259 repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1284(2), 1295, 1300(2), Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 2 (with arts. 7, 12)
Restrictions on use and further disclosure of information disclosed under Article 253DN.I.
253E F56. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F56Arts. 242ZA-259 repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1284(2), 1295, 1300(2), Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 2 (with arts. 7, 12)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .N.I.
253F F57. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F57Arts. 242ZA-259 repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1284(2), 1295, 1300(2), Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 2 (with arts. 7, 12)