The Companies (Northern Ireland) Order 1990 (repealed)

PART IIF23 N.I. COMPANY ACCOUNTS

F23 Order repealed by Companies Act 2006 (c. 46), ss. 1295, 1300, Sch. 16 and the repeal having been brought into operation on different dates, as to which, see individual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.

IntroductionF23 N.I.

Introduction N.I.

3.  F1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F1 Art. 3 repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1295, 1300, Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 2 (with arts. 7, 12)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 generallyF23 N.I.

Accounting records N.I.

4.  F2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F2 Art. 4 repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1295, 1300, Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 2 (with arts. 7, 12)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 periods N.I.

5.  F3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F3 Art. 5 repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1295, 1300, Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 2 (with arts. 7, 12)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 accounts N.I.

6.  F4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F4 Art. 6 repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1295, 1300, Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 2 (with arts. 7, 12)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 accounts N.I.

7.  F5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F5 Art. 7 repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1295, 1300, Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 2 (with arts. 7, 12)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 accounts N.I.

8.  F6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F6 Art. 8 repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1295, 1300, Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 2 (with arts. 7, 12)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 accounts N.I.

9.  F7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F7 Art. 9 repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1295, 1300, Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 2 (with arts. 7, 12)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' report N.I.

10.  F8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F8 Art. 10 repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1295, 1300, Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 2 (with arts. 7, 12)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' report N.I.

11.  F9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F9 Art. 11 repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1295, 1300, Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 2 (with arts. 7, 12)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 reports N.I.

12.  F10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F10 Art. 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 reports N.I.

13.  F11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F11 Art. 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 requirements N.I.

14.  F12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F12 Art. 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 provisionsF23 N.I.

Small and medium‐sized companies and groups N.I.

15.  F13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F13 Art. 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 companies N.I.

16.  F14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F14 Art. 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 statement N.I.

17.  F15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F15 Art. 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 meeting N.I.

18.  F16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F16 Art. 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 reports N.I.

19.  F17 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F17 Art. 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 provisions N.I.

20.  F18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F18 Art. 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 provisionsF23 N.I.

Accounting standards N.I.

21.  F19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F19 Art. 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 requirements N.I.

22.  F20 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F20 Art. 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 undertakings N.I.

23.  F21 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F21 Art. 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 provisions N.I.

24.  F22 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F22 Art. 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