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The Companies (1986 Order) (Investment Companies and Accounting and Audit Amendments) Regulations (Northern Ireland) 2006

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Cases where exemption from audit not available

15.  In Article 257B(1)(d) of the 1986 Order (cases where exemption from audit not available)(1), after “Act 2000” insert “(other than an appointed representative whose scope of appointment is limited to activities that are not regulated activities for the purposes of this Part: see Article 270)”.

(1)

Article 257B was inserted by regulation 2 of S.R. 1995 No. 128, amended by regulation 9 of S.R. 1997 No. 314, regulation 3 of S.R. 1997 No. 500, article 54 of S.I. 2001/3649 and regulation 4 of S.R. 2001 No. 153

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