Search Legislation

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

Commentary on Articles

Part Ii – Auditors, Accounts, Directors’ Liabilities and Investigations.Auditors

7.Articles 3 and 4 place additional requirements on bodies wishing to be recognised for the purposes of supervising auditors.

8.Articles 5 to 7 deal with the delegation of functions by the Department in relation to auditors.

9.Article 8 sets out circumstances in which the Department may recognise overseas qualifications to allow persons to act as auditor of a company.

10.Article 9 enables the Department, by regulations, to require companies to publish more information about the types of services they have purchased from their auditors.

Back to top


Print Options


More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources