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The Companies (Northern Ireland) Order 1986

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Chapter 1N.I.Provisions Applying to Companies Generally

[F1Accounting recordsN.I.

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Duty to keep accounting recordsN.I.

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

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

230.  F3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Prospective

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

A company's financial yearN.I.

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

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Accounting reference periods and accounting reference dateN.I.

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

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Alteration of accounting reference dateN.I.

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

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F7mod. SR 1994/133

[F8[F9Annual accountsN.I.

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F8SR 2004/496

Duty to prepare individual accountsN.I.

234.  F10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Companies Order individual accountsN.I.

234A.  F11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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IAS individual accountsN.I.

234B.  F12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Duty to prepare group accountsN.I.

235.  F13. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Companies Order group accountsN.I.

235A.  F14. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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IAS group accountsN.I.

235B.  F15. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Consistency of accountsN.I.

235C.  F16. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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

236 .F17  F18. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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F17mod. SR 1994/133

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

236A.  F19. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Subsidiary undertakings included in the consolidationN.I.

237.  F20. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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

238.  F21. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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

239.  F22. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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

239A.  F23. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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

240 .F24  F25. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]

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F24mod. SR 1994/133

Prospective

[F26[F27[F28[F29Approval and signing of accountsN.I.

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F27SR 2004/496

Approval and signing of accountsN.I.

241 .F30  F31. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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F30mod. SR 1994/133

Prospective

[F32DIRECTORS' REPORTN.I.

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F32SR 2005/61

Duty to prepare directors' reportN.I.

242.  F33. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Directors' report: general requirementsN.I.

242ZZA.  F34. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Directors' report: business reviewN.I.

242ZZB.  F35. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .N.I.
F36. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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Approval and signing of directors' reportN.I.

242A.  F37. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]

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[F1[F38[F39[F40F41. . . N.I.

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F38SR 2005/61

F40SR 2005/61

Duty to prepare operating and financial reviewN.I.

242AA.  F42. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Approval and signing of operating and financial reviewN.I.

242AB.  F43. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Prospective

[F44Quoted companies: directors' remuneration reportN.I.

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F44SR 2005/56

Duty to prepare directors' remuneration reportN.I.

242B.  F45. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Approval and signing of directors' remuneration reportN.I.

242C.  F46. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Prospective

[F47Auditors' reportN.I.

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Auditors' reportN.I.

243.  F48. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Signature of auditors' reportN.I.

244.  F49. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Duties of auditorsN.I.

245.  F50. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]

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[F51[F52[F53[F54Publication of accounts and reportsN.I.

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Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

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

246.  F55. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

F55Art. 246 repealed (20.1.2007 for art. 246(4A)-(4E) and 6.4.2008 otherwise) 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); S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 2 (with arts. 7, 12)

[F56Time allowed for sending out copies of accounts and reportsN.I.

[F56246A.  F57. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]]

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Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

[F56[F58[F59Right to demand copies of accounts and reports]N.I.

[F56[F58[F59247.  F60. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]]]

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Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

F60Art. 247 repealed (20.1.2007 for art. 247(2A)(2B) and 6.4.2008 otherwise) 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); S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 2 (with arts. 7, 12)

[F61Requirements in connection with publication of accountsN.I.

[F61248.  F62. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]]]]]

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Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

[F63Laying and delivering of accounts and reports]N.I.

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Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

[F63shell centre redevAccounts and reports to be laid before company in general meetingN.I.

[F63249.  F64. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]

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Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

F64Art. 249 repealed (1.10.2007 for certain purposes and 6.4.2008 otherwise) 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); S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 2 (with arts. 7, 12)

[F65Members' approval of directors' remuneration reportN.I.

[F65249A.  F66. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]

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Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

F65SR 2005/56

[F63Accounts and reports to be delivered to the registrarN.I.

[F63250.  F67. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]

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Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

[F63Civil penalty for failure to deliver accountsN.I.

[F63250A.  F68. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]

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Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

F68Arts. 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}

[F69Delivery and publication of accounts in ECUsN.I.

[F69250B.  F70. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]

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Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

F69SR 1992/503

Art. 251 rep. by SR 2004/496

[F63Period allowed for laying and delivering accounts and reportsN.I.

[F63252.  F71. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]]]]]]]

Annotations: Help about Annotation
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Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

Prospective

[F72Revision of defective accounts and reportsN.I.

Annotations: Help about Annotation
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Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

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

253.  F73. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Annotations: Help about Annotation
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Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

[F74[F75Department's notice in respect of annual accountsN.I.

[F74[F75253A.  F76. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]]

Annotations: Help about Annotation
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Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

Application to court in respect of defective accountsN.I.

253B.  F77. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

[F78[F79Other persons authorised to apply to courtN.I.

[F78[F79253C.  F80. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]]

Annotations: Help about Annotation
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Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

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

253D  F81. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Annotations: Help about Annotation
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Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

[F82Restrictions on use and further disclosure of information disclosed under Article 253DN.I.

[F82253E  F83. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]

Annotations: Help about Annotation
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Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

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

253F  F84. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]]]]]]]]]]]]]]]]]]]]]

Annotations: Help about Annotation
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Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

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