F2F3F4F5Part VIIIAccounts and Audit
Pt. VIII substituted by S.I. 1990/593 (N.I. 5), Pt. II
Pt. VIII modified by S.R. 2004/307 (as amended (1.10.2006) by Limited Liability Partnerships (Amendment) Regulations (Northern Ireland) 2006 (S.R. 2006/377), reg. 2, Sch. 1)
Pt. VIII modified by {S.R. 2004/496}
F6CHAPTER IIF6Exemptions, exceptions and special provisions
F7Small and medium‐sized companies and groups
Special provisions for small companies254
F8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Special provisions for medium‐sized companies254A
F9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Qualification of company as small or medium‐sized255
F10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Cases in which special provisions do not apply255A
F11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Special auditors' report255B
F12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Exemption for small and medium‐sized groups256
F13. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Group accounts prepared by small company256A
F14. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Qualification of group as small or medium‐sized257
F15. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F16Exemptions from audit for certain categories of small company
SR 1995/128
Exemptions from audit257A
F17. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Dormant Companies257AA
F18. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Cases where exemptions not available257B
F19. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
The report required for the purposes of Article 257A(2)257C
F20. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
The reporting accountant257D
F21. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Effect of exemptions257E
F22. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Art. 258 rep. by SR 2001/153
F23Listed public companies
Summary financial statement259
F24. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Private companies
Election to dispense with laying of accounts and reports before general meeting260
F25. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Right of shareholder to require laying of accounts261
F26. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Unlimited companies
Exemption from requirement to deliver accounts and reports262
F27. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F28Banking and insurance companies and groups
SR 1992/258
Special provisions for banking and insurance companies263
F29. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Special provisions for banking and insurance groups263A
F30. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Modification of disclosure requirements in relation to banking company or group263B
F31. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Art. 263C rep. by SR 1994/428
Power to apply provisions to banking partnerships263D
F32. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
mod. SR 1994/133