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The Companies (Northern Ireland) Order 1990 (repealed)

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The Companies (Northern Ireland) Order 1990 (repealed) is up to date with all changes known to be in force on or before 06 March 2025.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.

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F56Order repealed by Companies Act 2006 (c. 46), ss. 1295, 1300, Sch. 16 and the repeal having been brought into operation on different dates, as to which, see individual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

F1Art. 1 repealed (1.10.2009) by Companies Act 2006 (c. 46), ss. 1295, 1300(2), Sch. 16; S.I. 2008/2860, art. 4, Sch. 1 Pt. 2 (with arts. 5, 7, 8, Sch. 2 (as amended by S.I. 2009/1802, art. 18, Sch; S.I. 2009/1941, arts. 3, 10 and S.I. 2009/2476, reg. 2(3)(4)))

InterpretationN.I.

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

F2Art. 2 repealed (1.10.2009) by Companies Act 2006 (c. 46), ss. 1295, 1300(2), Sch. 16; S.I. 2008/2860, art. 4, Sch. 1 Pt. 2 (with arts. 5, 7, 8, Sch. 2 (as amended by S.I. 2009/1802, art. 18, Sch; S.I. 2009/1941, arts. 3, 10 and S.I. 2009/2476, reg. 2(3)(4)))

PART IIF56N.I.COMPANY ACCOUNTS

IntroductionF56N.I.

IntroductionN.I.

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

F3Art. 3 repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1295, 1300, Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 2 (with arts. 7, 12)

Provisions applying to companies generallyF56N.I.

Accounting recordsN.I.

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

F4Art. 4 repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1295, 1300, Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 2 (with arts. 7, 12)

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

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

F5Art. 5 repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1295, 1300, Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 2 (with arts. 7, 12)

Individual company accountsN.I.

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

F6Art. 6 repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1295, 1300, Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 2 (with arts. 7, 12)

Group accountsN.I.

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

F7Art. 7 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)

Additional disclosure required in notes to accountsN.I.

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

F8Art. 8 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)

Approval and signing of accountsN.I.

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

F9Art. 9 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)

Directors' reportN.I.

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

F10Art. 10 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)

Auditors' reportN.I.

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

F11Art. 11 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)

Publication of accounts and reportsN.I.

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

F12Art. 12 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)

Laying and delivering of accounts and reportsN.I.

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

F13Art. 13 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)

Remedies for failure to comply with accounting requirementsN.I.

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

F14Art. 14 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)

Exemptions and special provisionsF56N.I.

Small and medium‐sized companies and groupsN.I.

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

F15Art. 15 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)

Dormant companiesN.I.

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

F16Art. 16 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)

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

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

F17Art. 17 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)

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

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

F18Art. 18 repealed (1.10.2007) by Companies Act 2006 (c. 46), ss. 1295, 1300, Sch. 16; S.I. 2007/2194, arts. 1(3)(a), 8, Sch. 2 Pt. 2 (with art. 12)

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

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

F19Art. 19 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)

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

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

F20Art. 20 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)

Supplementary provisionsF56N.I.

Accounting standardsN.I.

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

F21Art. 21 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)

Power to alter accounting requirementsN.I.

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

F22Art. 22 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)

Parent and subsidiary undertakingsN.I.

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

F23Art. 23 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)

Other interpretation provisionsN.I.

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

F24Art. 24 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)

Article 25—Amendments

Article 26—Repeals

PART III F25 F56N.I.ELIGIBILITY FOR APPOINTMENT AS COMPANY AUDITOR

F25mod. by SI 2005/18

IntroductionF56N.I.

IntroductionN.I.

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

F26Art. 27 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)

Eligibility for appointmentF56N.I.

Eligibility for appointmentN.I.

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

F27Art. 28 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, Sch. 4 para. 37(2))

Eﬀect of appointment of partnershipN.I.

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

F28Art. 29 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, Sch. 4 para. 37(2))

Ineligibility on ground of lack of independenceN.I.

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

F29Art. 30 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, Sch. 4 para. 37(2))

Eﬀect of ineligibilityN.I.

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

F30Art. 31 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, Sch. 4 para. 37(2))

Power of Department to require second auditN.I.

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

F31Art. 32 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, Sch. 4 para. 41(2))

Recognition of supervisory bodies and professional qualificationsF56N.I.

Supervisory bodiesN.I.

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

F32Art. 33 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, Sch. 4 para. 38(2))

Meaning of “appropriate qualification”N.I.

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

F33Art. 34 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, Sch. 4 para. 38(2))

Qualifying bodies and recognised professional qualificationsN.I.

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

F34Art. 35 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, Sch. 4 para. 38(2))

Approval of overseas qualificationsN.I.

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

F35Art. 36 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, Sch. 4 para. 38(2))

Duties of recognised bodiesF56N.I.

The register of auditorsN.I.

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

F36Art. 37 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)

Information about firms to be available to publicN.I.

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

F37Art. 38 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)

Matters to be notified to the DepartmentN.I.

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

F38Art. 39 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, Sch. 4 para. 39)

Power to call for informationN.I.

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

F39Art. 40 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, Sch. 4 para. 39)

Compliance ordersN.I.

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

F40Art. 41 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)

Directions to comply with international obligationsN.I.

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

F41Art. 42 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, Sch. 4 para. 41(2))

OﬀencesF56N.I.

False and misleading statementsN.I.

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

F42Art. 43 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, Sch. 4 para. 41(2))

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

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

F43Art. 44 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, Sch. 4 para. 41(2))

Time limits for prosecution of oﬀencesN.I.

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

F44Art. 45 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, Sch. 4 para. 41(2))

Jurisdiction and procedure in respect of oﬀencesN.I.

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

F45Art. 46 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, Sch. 4 para. 41(2))

Supplementary provisionsF56N.I.

FeesN.I.

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

F46Art. 47 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, Sch. 4 para. 41(2))

Delegation of functions of DepartmentN.I.

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

F47Art. 48 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, Sch. 4 para. 42(2))

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

F48Art. 48A 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, Sch. 4 para. 42(2))

Art. 49 rep. by 2004 c. 27

Exemption from liability for damagesN.I.

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

F49Art. 50 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, Sch. 4 para. 38(2))

Service of noticesN.I.

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

F50Art. 51 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, Sch. 4 para. 41(2))

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. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F52Art. 53 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)

Meaning of “associate”N.I.

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

F53Art. 54 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, Sch. 4 para. 41(3))

Minor definitionsN.I.

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

F54Art. 55 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, Sch. 4 para. 41(3))

Index of defined expressionsN.I.

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

F55Art. 56 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, Sch. 4 para. 41(3))

Article 57—Repeals

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