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Explanatory Memorandum to Companies (Audit, Investigations and Community Enterprise) (Northern Ireland) Order 2005

Main Elements of the Order

6.The Order is divided into three Parts with 60 Articles and 8 Schedules. Part I is introductory. Part II includes provisions relating to the audit and accountancy professions, financial reports, company investigations and directors’ liability. Part III makes provision for community interest companies.

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