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The Companies (Northern Ireland) Order 1990 (repealed)

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There are outstanding changes not yet made by the legislation.gov.uk editorial team to The Companies (Northern Ireland) Order 1990 (repealed). Those changes will be listed when you open the content using the Table of Contents below. Any changes that have already been made by the team appear in the content and are referenced with annotations. Help about Changes to Legislation

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  1. Introductory Text

  2. PART I INTRODUCTORY

    1. 1.Title and commencement

    2. 2.Interpretation

  3. PART II COMPANY ACCOUNTS

    1. Introduction

      1. 3.Introduction

    2. Provisions applying to companies generally

      1. 4.Accounting records

      2. 5.A company's financial year and accounting reference periods

      3. 6.Individual company accounts

      4. 7.Group accounts

      5. 8.Additional disclosure required in notes to accounts

      6. 9.Approval and signing of accounts

      7. 10.Directors' report

      8. 11.Auditors' report

      9. 12.Publication of accounts and reports

      10. 13.Laying and delivering of accounts and reports

      11. 14.Remedies for failure to comply with accounting requirements

    3. Exemptions and special provisions

      1. 15.Small and medium‐sized companies and groups

      2. 16.Dormant companies

      3. 17.Public listed companies: provision of summary financial statement

      4. 18.Private companies: election to dispense with laying of accounts and reports before general meeting

      5. 19.Unlimited companies: exemption from requirement to deliver accounts and reports

      6. 20.Banking and insurance companies and groups: special provisions

    4. Supplementary provisions

      1. 21.Accounting standards

      2. 22.Power to alter accounting requirements

      3. 23.Parent and subsidiary undertakings

      4. 24.Other interpretation provisions

      5. Article 25—Amendments

      6. Article 26—Repeals

  4. PART III ELIGIBILITY FOR APPOINTMENT AS COMPANY AUDITOR

    1. Introduction

      1. 27.Introduction

    2. Eligibility for appointment

      1. 28.Eligibility for appointment

      2. 29.Effect of appointment of partnership

      3. 30.Ineligibility on ground of lack of independence

      4. 31.Effect of ineligibility

      5. 32.Power of Department to require second audit

    3. Recognition of supervisory bodies and professional qualifications

      1. 33.Supervisory bodies

      2. 34.Meaning of “appropriate qualification”

      3. 35.Qualifying bodies and recognised professional qualifications

      4. 36.Approval of overseas qualifications

    4. Duties of recognised bodies

      1. 37.The register of auditors

      2. 38.Information about firms to be available to public

      3. 39.Matters to be notified to the Department

      4. 40.Power to call for information

      5. 41.Compliance orders

      6. 42.Directions to comply with international obligations

    5. Offences

      1. 43.False and misleading statements

      2. 44.Offences by bodies corporate, partnerships and unincorporated associations

      3. 45.Time limits for prosecution of offences

      4. 46.Jurisdiction and procedure in respect of offences

    6. Supplementary provisions

      1. 47.Fees

      2. 48.Delegation of functions of Department

      3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      4. Art. 49 rep. by 2004 c. 27

      5. 50.Exemption from liability for damages

      6. 51.Service of notices

      7. 52.Power to make consequential amendments

      8. 53.Power to make provision in consequence of changes affecting accountancy bodies

      9. 54.Meaning of “associate”

      10. 55.Minor definitions

      11. 56.Index of defined expressions

      12. Article 57—Repeals

  5. SCHEDULES

      1. Schedule 1—Amendments

      1. Schedule 2—Amendments

      1. Schedule 3—Amendments

      1. Schedule 4—Amendments

      1. Schedule 5—Amendments

      1. Schedule 6—Amendments

      1. Schedule 7—Amendments

      1. Schedule 8—Amendments

      1. Schedule 9—Amendments

      1. Schedule 10—Amendments

    11. SCHEDULE 11

      1. PART I GRANT AND REVOCATION OF RECOGNITION

        1. Application for recognition of supervisory body

          1. 1.(1) A supervisory body may apply to the Department for...

        2. Grant and refusal of recognition

          1. 2.(1) The Department may, on an application duly made in...

        3. Revocation of recognition

          1. 3.(1) A recognition order may be revoked by a further...

      2. PART II REQUIREMENTS FOR RECOGNITION

        1. Holding of appropriate qualification

          1. 4.(1) The body must have rules to the effect that...

          2. 5.(1) The following provisions explain what is meant in paragraph...

        2. Auditors to be fit and proper persons

          1. 6.(1) The body must have adequate rules and practices designed...

        3. Professional integrity and independence

          1. 7.(1) The body must have adequate rules and practices designed...

        4. Technical standards

          1. 8.The body must have rules and practices as to the...

        5. Procedures for maintaining competence

          1. 9.The body must have rules and practices designed to ensure...

        6. Monitoring and enforcement

          1. 10.(1) The body must have adequate arrangements and resources for...

        8. Membership, eligibility and discipline

          1. 11.The rules and practices of the body relating to—

        9. Investigation of complaints

          1. 12.(1) The body must have effective arrangements for the investigation...

        11. Meeting of claims arising out of audit work

          1. 13.(1) The body must have adequate rules or arrangements designed...

        12. Register of auditors and other information to be made available

          1. 14.The body must have rules requiring persons eligible under its...

        13. Taking account of costs of compliance

          1. 15.The body must have satisfactory arrangements for taking account, in...

        14. Promotion and maintenance of standards

          1. 16.The body must be able and willing to promote and...

      3. . . . . . . . . . ....

        . . . . . . . . . ....

        1. . . . . . . . . . ....

    12. SCHEDULE 12

      1. PART I GRANT AND REVOCATION OF RECOGNITION

        1. Application for recognition of professional qualification

          1. 1.(1) A qualifying body may apply to the Department for...

          2. 2.(1) The Department may, on an application duly made in...

        2. Revocation of recognition

          1. 3.(1) A recognition order may be revoked by a further...

      2. PART II REQUIREMENTS FOR RECOGNITION

        1. Entry requirements

          1. 4.(1) The qualification must only be open to persons who...

        2. Course of theoretical instruction

          1. 5.The qualification must be restricted to persons who have completed...

        3. Sufficient period of professional experience

          1. 6.(1) The references in paragraphs 4 and 5 to a...

        4. Examination

          1. 7.(1) The qualification must be restricted to persons who have...

        5. Practical training

          1. 8.(1) The qualifications must be restricted to persons who have...

        6. The body offering the qualification

          1. 9.(1) The body offering the qualification must have—

    13. SCHEDULE 13

      1. Introductory

        1. 1.The following provisions have effect in relation to a body...

      2. Status

        1. 2.The body shall not be regarded as acting on behalf...

      3. Name, members and chairman

        1. 3.(1) The body shall be known by such name as...

      4. Financial provisions

        1. 4.(1) The body shall pay to its chairman and members...

      5. Proceedings

        1. 5.(1) The delegation order may contain such provision as the...

      6. Fees

        1. 6.(1) The body may retain fees payable to it.

      7. Legislative functions

        1. 7.(1) Regulations made by the body in the exercise of...

        2. 8.(1) Immediately after an instrument is made it shall be...

        3. 9.(1) The production of a printed copy of an instrument...

      8. Report and accounts

        1. 10.(1) The body shall at least once in each year...

      9. Other supplementary provisions

        1. 11.(1) The transfer of a function to a body established...

        2. 12.Where a delegation order is revoked, the Department may by...

      1. Schedule 14 rep. by 2004 c. 27

      1. Schedule 15—Repeals

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