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The Companies (Northern Ireland) Order 1990 (repealed)

Changes over time for: The Companies (Northern Ireland) Order 1990 (repealed)

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Statutory Instruments

1990 No. 593 (N.I. 5)

The Companies (Northern Ireland) Order 1990

14th March 1990

PART IN.I.INTRODUCTORY

Title and commencementN.I.

1.—(1) This Order may be cited as the Companies (Northern Ireland) Order 1990 and shall come into operation on such day or days as the Head of the Department may by order appointF1.

(2) An order under paragraph (1) may—

(a)contain such transitional provisions and savings as appear to the Head of the Department to be necessary or expedient;

(b)amend any statutory provision which refers to the coming into operation of a provision brought into operation by the order so as to substitute a reference to the actual date on which it comes into operation.

F1partly exercised by SRs 1990/246; 1991/267, 499; 1993/63; 1994/47

InterpretationN.I.

2.—(1) Subject to Articles 44(1) and 51(4) and (5), the Interpretation Act (Northern Ireland) 1954F2 shall apply to Article 1 and the following provisions of this Order as it applies to a Measure of the Northern Ireland Assembly.

(2) In this Order—

  • “the Department” means the Department of Economic Development;

  • “the 1986 Order” means the Companies (Northern Ireland) Order 1986F3;

  • “statutory provision” has the meaning assigned to it by section 1(f) of the Interpretation Act (Northern Ireland) 1954.

PART IIN.I.COMPANY ACCOUNTS

IntroductionN.I.

IntroductionN.I.

3.  F4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Provisions applying to companies generallyN.I.

Accounting recordsN.I.

4.  F5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

A company's financial year and accounting reference periodsN.I.

5.  F6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Individual company accountsN.I.

6.  F7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Group accountsN.I.

7.  F8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Additional disclosure required in notes to accountsN.I.

8.  F9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Approval and signing of accountsN.I.

9.  F10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Directors' reportN.I.

10.  F11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Auditors' reportN.I.

11.  F12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Publication of accounts and reportsN.I.

12.  F13. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Laying and delivering of accounts and reportsN.I.

13.  F14. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Remedies for failure to comply with accounting requirementsN.I.

14.  F15. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Exemptions and special provisionsN.I.

Small and medium‐sized companies and groupsN.I.

15.  F16. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Dormant companiesN.I.

16.  F17. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Public listed companies: provision of summary financial statementN.I.

17.  F18. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Private companies: election to dispense with laying of accounts and reports before general meetingN.I.

18.  F19. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Unlimited companies: exemption from requirement to deliver accounts and reportsN.I.

19.  F20. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Banking and insurance companies and groups: special provisionsN.I.

20.  F21. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Supplementary provisionsN.I.

Accounting standardsN.I.

21.  F22. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Power to alter accounting requirementsN.I.

22.  F23. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Parent and subsidiary undertakingsN.I.

23.  F24. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Other interpretation provisionsN.I.

24.  F25. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Article 25—Amendments

Article 26—Repeals

PART III F26N.I.ELIGIBILITY FOR APPOINTMENT AS COMPANY AUDITOR

F26mod. by SI 2005/18

IntroductionN.I.

IntroductionN.I.

27.  F27. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Eligibility for appointmentN.I.

Eligibility for appointmentN.I.

28.  F28. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Effect of appointment of partnershipN.I.

29.  F29. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Ineligibility on ground of lack of independenceN.I.

30.  F30. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Effect of ineligibilityN.I.

31.  F31. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Power of Department to require second auditN.I.

32.  F32. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Recognition of supervisory bodies and professional qualificationsN.I.

Supervisory bodiesN.I.

33.  F33. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Meaning of “appropriate qualification”N.I.

34.  F34. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Qualifying bodies and recognised professional qualificationsN.I.

35.  F35. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Approval of overseas qualificationsN.I.

36.  F36. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Duties of recognised bodiesN.I.

The register of auditorsN.I.

37.  F37. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Information about firms to be available to publicN.I.

38.  F38. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Matters to be notified to the DepartmentN.I.

39.  F39. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Power to call for informationN.I.

40.  F40. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Compliance ordersN.I.

41.  F41. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Directions to comply with international obligationsN.I.

42.  F42. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

OffencesN.I.

False and misleading statementsN.I.

43.  F43. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Offences by bodies corporate, partnerships and unincorporated associationsN.I.

44.  F44. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Time limits for prosecution of offencesN.I.

45.  F45. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Jurisdiction and procedure in respect of offencesN.I.

46.  F46. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Supplementary provisionsN.I.

FeesN.I.

47.  F47. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Delegation of functions of DepartmentN.I.

48.  F48. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .N.I.

Art. 49 rep. by 2004 c. 27

Exemption from liability for damagesN.I.

50.  F50. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Service of noticesN.I.

51.  F51. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Power to make consequential amendmentsN.I.

52.  F52. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F52Art. 52 repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1295, 1300, Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 2 (with arts. 7, 12) (with saving by Companies Act 2006 (Consequential Amendments etc) Order 2008 (S.I. 2008/948, art. 10)

Power to make provision in consequence of changes affecting accountancy bodiesN.I.

53.  F53. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Meaning of “associate”N.I.

54.  F54. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Minor definitionsN.I.

55.  F55. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Index of defined expressionsN.I.

56.  F56. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Article 57—Repeals

SCHEDULES

N.I.

Schedule 1—Amendments

N.I.

Schedule 2—Amendments

N.I.

Schedule 3—Amendments

N.I.

Schedule 4—Amendments

N.I.

Schedule 5—Amendments

N.I.

Schedule 6—Amendments

N.I.

Schedule 7—Amendments

N.I.

Schedule 8—Amendments

N.I.

Schedule 9—Amendments

N.I.

Schedule 10—Amendments

F57F57SCHEDULE 11N.I.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F77F77SCHEDULE 12N.I.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F87F87SCHEDULE 13N.I.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

N.I.

Schedule 14 rep. by 2004 c. 27

N.I.

Schedule 15—Repeals

Yn ôl i’r brig

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