The Companies (Audit, Investigations and Community Enterprise) (Northern Ireland) Order 2005

Failure to comply with certain requirements

23.  After Article 446B of the 1986 Order (inserted by Article 22) insert—

“Failure to comply with certain requirements

446C.— (1) This Article applies if a person fails to comply with a requirement imposed by an inspector, the Department or an investigator in pursuance of either of the following provisions—

(a) Article 440;

(b) Article 446A.

(2) The inspector, Department or investigator (as the case may be) may certify the fact in writing to the court.

(3) If, after hearing—

(a) any witnesses who may be produced against or on behalf of the alleged offender;

(b) any statement which may be offered in defence,

the court is satisfied that the offender failed without reasonable excuse to comply with the requirement, it may deal with him as if he had been guilty of contempt of the court.”.