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The Companies (Northern Ireland) Order 1986

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Commencement Orders yet to be applied to the The Companies (Northern Ireland) Order 1986

Chapter 1N.I.Provisions Applying to Companies Generally

[F1Accounting recordsN.I.

Duty to keep accounting recordsN.I.

229.  F2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Where and for how long records to be keptN.I.

230.  F3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]

[F1A company's financial and accounting reference periodsN.I.

A company's financial yearN.I.

231.  F4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Accounting reference periods and accounting reference dateN.I.

232.  F5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Alteration of accounting reference dateN.I.

233.  F6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F7]

Annual accountsN.I.

Duty to prepare individual accountsN.I.

234.  F8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Companies Order individual accountsN.I.

234A.  F9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

IAS individual accountsN.I.

234B.  F10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Duty to prepare group accountsN.I.

235.  F11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Companies Order group accountsN.I.

235A.  F12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

IAS group accountsN.I.

235B.  F13. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Consistency of accountsN.I.

235C.  F14. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Exemption for parent companies included in accounts of larger groupN.I.

236.  F15. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Exemption for parent companies included in non‐EEA group accountsN.I.

236A.  F16. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Subsidiary undertakings included in the consolidationN.I.

237.  F17. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Treatment of individual profit and loss account where group accounts preparedN.I.

238.  F18. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Disclosure required in notes to accounts: related undertakingsN.I.

239.  F19. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Disclosure required in notes to annual accounts: particulars of staffN.I.

239A.  F20. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Disclosure required in notes to accounts: emoluments and other benefits of directors and othersN.I.

240 .F21  F22. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F21mod. SR 1994/133

Approval and signing of accountsN.I.

Approval and signing of accountsN.I.

241 .F23  F24. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F25DIRECTORS' REPORTN.I.

F25Arts. 242, 242ZZA, 242ZZB substituted for art. 242 (31.5.2005) by S.R. 2005/61, reg. 2

Duty to prepare directors' reportN.I.

242.  F26. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Directors' report: general requirementsN.I.

242ZZA.  F27. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Directors' report: business reviewN.I.

242ZZB.  F28. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .N.I.
F29. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Approval and signing of directors' reportN.I.

242A.  F30. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]

[F1[F31[F32[F33F34. . . N.I.

Duty to prepare operating and financial reviewN.I.

242AA.  F35. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Approval and signing of operating and financial reviewN.I.

242AB.  F36. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]

[F37Quoted companies: directors' remuneration reportN.I.

F37SR 2005/56

Duty to prepare directors' remuneration reportN.I.

242B.  F38. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Approval and signing of directors' remuneration reportN.I.

242C.  F39. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]

[F40Auditors' reportN.I.

Auditors' reportN.I.

243.  F41. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Signature of auditors' reportN.I.

244.  F42. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Duties of auditorsN.I.

245.  F43. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]

[F44[F45[F46[F47Publication of accounts and reportsN.I.

Persons entitled to receive copies of accounts and reportsN.I.

246.  F48. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F48Art. 246 repealed (20.1.2007 for art. 246(4A)-(4E) and otherwise prosp.) by Companies Act 2006 (c. 46), ss. 1284(2), 1295, 1300(2), Sch. 16; S.I. 2006/3428, art. 7(b), Sch. 3 Pt. 2 (with arts. 6, 8, Sch. 5)

[F49Time allowed for sending out copies of accounts and reportsN.I.

246A.  F50. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]

[F49[F51[F52Right to demand copies of accounts and reports]N.I.

[F49247.  F53. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]

[F54Requirements in connection with publication of accountsN.I.

248.  F55. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]]]]

[F56Laying and delivering of accounts and reports]N.I.

shell centre redevAccounts and reports to be laid before company in general meetingN.I.

249.  F57. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F57Art. 249 repealed (1.10.2007 for certain purposes and otherwise prosp.) by Companies Act 2006 (c. 46), ss. 1284(2), 1295, 1300(2), Sch. 16; S.I. 2007/2194, arts. 1(3)(a), 8, Sch. 2 Pt. 2 (with art. 12)

Members' approval of directors' remuneration reportN.I.

249A.  F58. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Accounts and reports to be delivered to the registrarN.I.

250.  F59. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Civil penalty for failure to deliver accountsN.I.

250A.  F60. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F60Arts. 242ZA-259 repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1284(2), 1295, 1300(2), Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 2 (with arts. 7, 12) and art. 250A subject to amendments (6.4.2008) by S.R. 2008/133, {regs. 2, 3}

Delivery and publication of accounts in ECUsN.I.

250B.  F61. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Art. 251 rep. by SR 2004/496

Period allowed for laying and delivering accounts and reportsN.I.

252.  F62. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F63Revision of defective accounts and reportsN.I.

Voluntary revision of annual accounts or directors' reportN.I.

253.  F64. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F65[F66Department's notice in respect of annual accountsN.I.

253A.  F67. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Application to court in respect of defective accountsN.I.

253B.  F68. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F69[F70Other persons authorised to apply to courtN.I.

253C.  F71. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Disclosure of information held by Inland Revenue to persons authorised to apply to courtN.I.

253D  F72. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F73Restrictions on use and further disclosure of information disclosed under Article 253DN.I.

253E  F74. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .N.I.

253F  F75. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]]]]]]]]]]]]

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