Explanatory Memorandum to Companies (Audit, Investigations and Community Enterprise) (Northern Ireland) Order 2005 Explanatory Memorandum

1. Introduction

2. Background and Policy Objectives

3. Consultation

4. Main Elements of the Order

5. Commentary on Articles

   1. Part Ii – Auditors, Accounts, Directors’ Liabilities and Investigations

      Auditors

6. Accounts and Reports

7. Directors’ Liabilities

8. Investigations

9. Minor and Consequential Amendments and Repeals

   1. Part Iii – Community Interest Companies

10. Commencement