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The Companies (Summary Financial Statement) (Amendment) Regulations (Northern Ireland) 2006

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Consultation by notice

5.—(1) Regulation 5 of the 1996 Regulations (consultation by notice)(1) is amended as follows.

(2) In paragraph (1)—

(a)omit “ listed public”,

(b)in sub-paragraph (b), for “directors' report for that year” substitute “, in the case of a quoted company, directors' remuneration report for that year, and may contain additional information derived from the directors' report”, and

(c)for sub-paragraph (e) substitute—

(e)state that the summary financial statement will contain a statement by the company’s auditors as to whether—

(i)the summary financial statement is consistent with the company’s annual accounts and, in the case of a quoted company, directors' remuneration report, and where information derived from the directors' report is included in the statement, with that report,

(ii)the summary financial statement complies with the requirements of Article 259 of the 1986 Order(2) and of these Regulations, and

(iii)the auditors' report on the company’s annual accounts was qualified or unqualified.

(1)

Regulation 5 was amended by Article 29(2) of, and paragraphs 1 and 4 in Schedule 2 to, S.R. 2003 No. 3

(2)

Article 259 was inserted by Article 17 of the Companies (Northern Ireland) Order 1990, and amended by regulation 3 of S.R. 1993 No.220, article 55 of S.I. 2001/3649, Article 12 of S.R. 2003 No. 3, , and regulation 8 of S.R. 2005 No. 56

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