The Companies (1986 Order) (International Accounting Standards and Other Accounting Amendments) Regulations (Northern Ireland) 2004 No. 496

SCHEDULE 1 IAS ACCOUNTS: CONSEQUENTIAL AMENDMENTS TO 1986 ORDER

18.  In Article 257C (report required for the purposes of exemption from audit under Article 257A)(1), in paragraph (6)(a), for “Article 234(3)” substitute “Article 234A(3)”.

(1)

Article 257C was inserted into the 1986 Order by S.R. 1995 No. 128, and amended by S.R. 1997 No. 436 and S.R. 2001 No. 153