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The Companies (1986 Order) (Operating and Financial Review and Directors' Report etc.) Regulations (Northern Ireland) 2005

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  1. Introductory Text

  2. PART I GENERAL

    1. 1.Citation, commencement and interpretation

  3. PART II DIRECTORS' REPORT

    1. 2.Duty to prepare directors' report

    2. 3.Auditors' report on directors' report

    3. 4.Special provision for small companies

    4. 5.Special provision for medium-sized companies

    5. 6.Cases in which special provisions for small and medium-sized companies do not apply

    6. 7.Amendments to Schedule 7

  4. PART III OPERATING AND FINANCIAL REVIEWS

    1. 8.Duty to prepare operating and financial review

    2. 9.Objective and contents of operating and financial review

    3. 10.Auditors' reports on operating and financial reviews

  5. PART IV SUMMARY FINANCIAL STATEMENTS

    1. 11.Summary financial statements

    2. 12.Transitional provision

  6. PART V REVISION OF DEFECTIVE REPORTS AND REVIEWS

    1. 13.Voluntary revision of defective reports and reviews

    2. 14.Department’s notice in respect of reports and reviews

    3. 15.Application to court in respect of defective reports and reviews

    4. 16.Persons authorised to apply to court in connection with defective reports and reviews

  7. PART VI MINOR AND CONSEQUENTIAL AMENDMENTS

    1. 17.The Schedule makes minor and consequential amendments.

  8. Signature

    1. SCHEDULE

      MINOR AND CONSEQUENTIAL AMENDMENTS

      1. 1.The following minor and consequential amendments to the 1986 Order...

      2. 2.In paragraph (1A) of Article 246 (persons entitled to receive...

      3. 3.In paragraph (1) of Article 247 (right to demand copies...

      4. 4.In paragraph (1) of Article 249 (accounts and reports to...

      5. 5.In paragraph (1) of Article 250 (accounts and reports to...

      6. 6.In the Table in Article 270A (defined expressions), at the...

      7. 7.In Schedule 23 (table of punishment of offences under the...

  10. Explanatory Note

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Explanatory Memorandum

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