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The Companies (Northern Ireland) Order 1986 (revoked)

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Version Superseded: 01/10/2009

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Point in time view as at 06/04/2008.

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Chapter 1F58N.I.Provisions Applying to Companies Generally

F58Order repealed (prosp.) by Companies Act 2006 (c. 46), ss. 1284(2), 1295, 1300(2), Sch. 16 and the repeal being partly in force, as to which see individual Articles (with savings (with adaptations) by Companies Act 2006 (Commencement No. 6, Saving and Commencement Nos. 3 and 5 (Amendment)) Order 2008 (S.I. 2008/674), arts. 2(3), {4}, Sch. 2) and subject to amendments (6.4.2008) by Companies Act 2006 (Consequential Amendments etc) Order 2008 (S.I. 2008/948), arts. 2(2), 3(1)(b)(2), Sch. 1 paras. 135, 147, 148 {Sch. 2 Note 1} (with arts. 6, 11, 12) and subject to amendments (6.4.2008) by S.R. 2008/133, {regs. 2, 3}

Accounting recordsF58N.I.

Duty to keep accounting recordsN.I.

229.  F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Where and for how long records to be keptN.I.

230.  F2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

A company's financial and accounting reference periodsF58N.I.

A company's financial yearN.I.

231.  F3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Accounting reference periods and accounting reference dateN.I.

232.  F4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Alteration of accounting reference dateN.I.

233.  F5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F6

F6mod. SR 1994/133

Annual accountsF58N.I.

Duty to prepare individual accountsN.I.

234.  F7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Companies Order individual accountsN.I.

234A.  F8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

IAS individual accountsN.I.

234B.  F9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Duty to prepare group accountsN.I.

235.  F10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Companies Order group accountsN.I.

235A.  F11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

IAS group accountsN.I.

235B.  F12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Consistency of accountsN.I.

235C.  F13. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Exemption for parent companies included in accounts of larger groupN.I.

236.  F14. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Exemption for parent companies included in non‐EEA group accountsN.I.

236A.  F15. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Subsidiary undertakings included in the consolidationN.I.

237.  F16. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Treatment of individual profit and loss account where group accounts preparedN.I.

238.  F17. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Disclosure required in notes to accounts: related undertakingsN.I.

239.  F18. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Disclosure required in notes to annual accounts: particulars of staffN.I.

239A.  F19. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Disclosure required in notes to accounts: emoluments and other benefits of directors and othersN.I.

240 .F20  F21. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F20mod. SR 1994/133

Approval and signing of accountsF58N.I.

Approval and signing of accountsN.I.

241 .F22  F23. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F22mod. SR 1994/133

DIRECTORS' REPORTF58N.I.

Duty to prepare directors' reportN.I.

242.  F24. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Directors' report: general requirementsN.I.

242ZZA.  F25. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Directors' report: business reviewN.I.

242ZZB.  F26. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F27. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Approval and signing of directors' reportN.I.

242A.  F28. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F29. . . F58N.I.

Duty to prepare operating and financial reviewN.I.

242AA.  F30. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Approval and signing of operating and financial reviewN.I.

242AB.  F31. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Quoted companies: directors' remuneration reportF58N.I.

Duty to prepare directors' remuneration reportN.I.

242B.  F32. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Approval and signing of directors' remuneration reportN.I.

242C.  F33. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F34Auditors' report]F58N.I.

Auditors' reportN.I.

243.  F35. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Signature of auditors' reportN.I.

244.  F36. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Duties of auditorsN.I.

245.  F37. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F38Publication of accounts and reports]F58N.I.

Persons entitled to receive copies of accounts and reportsN.I.

246.  F39. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F39Art. 246 repealed (20.1.2007 for art. 246(4A)-(4E) and otherwise prosp.) by Companies Act 2006 (c. 46), ss. 1284(2), 1295, 1300(2), Sch. 16; S.I. 2006/3428, art. 7(b), Sch. 3 Pt. 2 (with arts. 6, 8, Sch. 5)

Time allowed for sending out copies of accounts and reportsN.I.

246A.  F40. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Right to demand copies of accounts and reportsN.I.

247.  F41. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F41Art. 247 repealed (20.1.2007 for art. 247(2A)(2B) and otherwise prosp.) by Companies Act 2006 (c. 46), ss. 1284(2), 1295, 1300(2), Sch. 16; S.I. 2006/3428, art. 7(b), Sch. 3 Pt. 2 (with arts. 6, 8, Sch. 5)

Requirements in connection with publication of accountsN.I.

248.  F42. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F43Laying and delivering of accounts and reports]F58N.I.

shell centre redevAccounts and reports to be laid before company in general meetingN.I.

249.  F44. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F44Art. 249 repealed (1.10.2007 for certain purposes and otherwise prosp.) by Companies Act 2006 (c. 46), ss. 1284(2), 1295, 1300(2), Sch. 16; S.I. 2007/2194, arts. 1(3)(a), 8, Sch. 2 Pt. 2 (with art. 12)

Members' approval of directors' remuneration reportN.I.

249A.  F45. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Accounts and reports to be delivered to the registrarN.I.

250.  F46. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Civil penalty for failure to deliver accountsN.I.

250A.  F47. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F47Arts. 242ZA-259 repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1284(2), 1295, 1300(2), Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 2 (with arts. 7, 12) and art. 250A subject to amendments (6.4.2008) by S.R. 2008/133, {regs. 2, 3}

Delivery and publication of accounts in ECUsN.I.

250B.  F48. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Art. 251 rep. by SR 2004/496

Period allowed for laying and delivering accounts and reportsN.I.

252.  F49. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F50Revision of defective accounts and reports]F58N.I.

Voluntary revision of annual accounts or directors' reportN.I.

253.  F51. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Department's notice in respect of annual accountsN.I.

253A.  F52. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Application to court in respect of defective accountsN.I.

253B.  F53. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Other persons authorised to apply to courtN.I.

253C.  F54. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Disclosure of information held by Inland Revenue to persons authorised to apply to courtN.I.

253D  F55. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Restrictions on use and further disclosure of information disclosed under Article 253DN.I.

253E  F56. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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

253F  F57. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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