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Companies (1990 Order) (Register of Auditors and Information about Audit Firms) Regulations (Northern Ireland) 1991
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- 1991 No. 500
- Explanatory Note
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Explanatory Note
(This note is not part of the Regulations.)
Regulation 3 obliges supervisory bodies recognised under Part III of the Companies (Northern Ireland) Order 1990 (eligibility for appointment as company auditor) to keep a register containing the information specified in that regulation. Regulation 4 imposes certain obligations on recognised supervisory bodies in connection with the keeping of the register. Regulation 5 obliges each recognised supervisory body to make the information specified in the regulation available to the public. Regulations 6 to 9 make provision as to the keeping of the register, as to the inspection of it or of information kept by virtue of regulation 5 and as to the obtaining of copies of entries on the register or of information kept by virtue of regulation 5. Regulations 6 to 9 authorise the charging of fees for inspection and obtaining copies.
The Regulations implement Article 28 of the Eighth Council Directive of 10th April 1984 on the approval of persons responsible for carrying out the statutory audits of accounting documents (84/253/EEC) (L. 126/20).
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