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The Companies (Northern Ireland) Order 1990 (repealed)

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Changes over time for: The Companies (Northern Ireland) Order 1990 (repealed) (without Schedules)

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The Companies (Northern Ireland) Order 1990 (repealed) is up to date with all changes known to be in force on or before 03 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

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F56Order repealed by Companies Act 2006 (c. 46), ss. 1295, 1300, Sch. 16 and the repeal having been brought into operation on different dates, as to which, see individual provisions.

PART IF56N.I.INTRODUCTORY

Title and commencementN.I.

1.  F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

InterpretationN.I.

2.  F2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

PART IIF56N.I.COMPANY ACCOUNTS

IntroductionF56N.I.

IntroductionN.I.

3.  F3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Provisions applying to companies generallyF56N.I.

Accounting recordsN.I.

4.  F4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

A company's financial year and accounting reference periodsN.I.

5.  F5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Individual company accountsN.I.

6.  F6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Group accountsN.I.

7.  F7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Additional disclosure required in notes to accountsN.I.

8.  F8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Approval and signing of accountsN.I.

9.  F9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Directors' reportN.I.

10.  F10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Auditors' reportN.I.

11.  F11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Publication of accounts and reportsN.I.

12.  F12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Laying and delivering of accounts and reportsN.I.

13.  F13. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Remedies for failure to comply with accounting requirementsN.I.

14.  F14. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Exemptions and special provisionsF56N.I.

Small and medium‐sized companies and groupsN.I.

15.  F15. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Dormant companiesN.I.

16.  F16. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Public listed companies: provision of summary financial statementN.I.

17.  F17. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Private companies: election to dispense with laying of accounts and reports before general meetingN.I.

18.  F18. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Unlimited companies: exemption from requirement to deliver accounts and reportsN.I.

19.  F19. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Banking and insurance companies and groups: special provisionsN.I.

20.  F20. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Supplementary provisionsF56N.I.

Accounting standardsN.I.

21.  F21. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Power to alter accounting requirementsN.I.

22.  F22. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Parent and subsidiary undertakingsN.I.

23.  F23. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Other interpretation provisionsN.I.

24.  F24. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Article 25—Amendments

Article 26—Repeals

PART III F25F56N.I.ELIGIBILITY FOR APPOINTMENT AS COMPANY AUDITOR

F25mod. by SI 2005/18

IntroductionF56N.I.

IntroductionN.I.

27.  F26. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Eligibility for appointmentF56N.I.

Eligibility for appointmentN.I.

28.  F27. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Effect of appointment of partnershipN.I.

29.  F28. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Ineligibility on ground of lack of independenceN.I.

30.  F29. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Effect of ineligibilityN.I.

31.  F30. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Power of Department to require second auditN.I.

32.  F31. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Recognition of supervisory bodies and professional qualificationsF56N.I.

Supervisory bodiesN.I.

33.  F32. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Meaning of “appropriate qualification”N.I.

34.  F33. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Qualifying bodies and recognised professional qualificationsN.I.

35.  F34. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Approval of overseas qualificationsN.I.

36.  F35. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Duties of recognised bodiesF56N.I.

The register of auditorsN.I.

37.  F36. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Information about firms to be available to publicN.I.

38.  F37. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Matters to be notified to the DepartmentN.I.

39.  F38. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Power to call for informationN.I.

40.  F39. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Compliance ordersN.I.

41.  F40. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Directions to comply with international obligationsN.I.

42.  F41. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

OffencesF56N.I.

False and misleading statementsN.I.

43.  F42. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Offences by bodies corporate, partnerships and unincorporated associationsN.I.

44.  F43. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Time limits for prosecution of offencesN.I.

45.  F44. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Jurisdiction and procedure in respect of offencesN.I.

46.  F45. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Supplementary provisionsF56N.I.

FeesN.I.

47.  F46. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Delegation of functions of DepartmentN.I.

48.  F47. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .N.I.

Art. 49 rep. by 2004 c. 27

Exemption from liability for damagesN.I.

50.  F49. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Service of noticesN.I.

51.  F50. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Power to make consequential amendmentsN.I.

52.  F51. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F51Art. 52 repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1295, 1300, Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 2 (with arts. 7, 12) (with saving by Companies Act 2006 (Consequential Amendments etc) Order 2008 (S.I. 2008/948, art. 10)

Power to make provision in consequence of changes affecting accountancy bodiesN.I.

53.  F52. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Meaning of “associate”N.I.

54.  F53. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Minor definitionsN.I.

55.  F54. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Index of defined expressionsN.I.

56.  F55. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Article 57—Repeals

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