The Insurance Accounts Directive (Miscellaneous Insurance Undertakings) Regulations (Northern Ireland) 1994

2.  The following provisions shall not apply—

(a) section 37 (General provisions as to accounts and balance sheets of societies);

(b) section 38(2) to (7) (Exemptions from audit for small societies);

(c) section 41 (Qualified auditors);

(d) section 42 (Restrictions on appointment of auditors);

(e) section 43(1) to (4) and (6) (Auditors' report);

(f) section 45(1) to (5) (Group accounts of societies);

(g) section 46 (Exemption from requirements in respect of group accounts); and

(h) section 47 (Meaning of “subsidiary”).