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

Background and Policy Objectives

4.The Companies (Audit, Investigations and Community Enterprise) (Northern Ireland) Order 2005 will form part of the Government’s strategy to help restore investor confidence in companies and financial markets following major corporate failures, notably in the United States. It is also intended to help the social economy by creating a new type of company – the community interest company (CIC).

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