The Companies (1986 Order) (International Accounting Standards and Other Accounting Amendments) Regulations (Northern Ireland) 2004

Requirements for auditors' report published with accounts

8.  In Article 248(3) of the 1986 Order (requirements in connection with publication of accounts)(1) –

(a) at the end of sub-paragraph (c) omit “and”, and

(b) for sub-paragraph (d) substitute –

“(d) whether any such auditors' report –

(i) was qualified or unqualified, or included a reference to any matters to which the auditors drew attention by way of emphasis without qualifying the report, or

(ii) contained a statement under Article 245(2) or (3) (accounting records or returns inadequate, accounts not agreeing with records and returns or failure to obtain necessary information and explanations); and

(e) whether any report made for the purposes of Article 257A(2) was qualified;”.

(1)

Article 248 was inserted into the 1986 Order by Article 12 of the Companies (Northern Ireland) Order 1990 in place of an existing Article of that number, and amended by S.R. 1995 No. 128