{
  "url": "https://openlegislation.uk/companies-act-2006-commencement-no-6-saving-and-commencement-nos-3-and-5-amendment-order-2008/schedule-2/paragraph-5",
  "json_url": "https://openlegislation.uk/companies-act-2006-commencement-no-6-saving-and-commencement-nos-3-and-5-amendment-order-2008/schedule-2/paragraph-5.json",
  "legislation": "uksi/2008/674",
  "legislation_title": "The Companies Act 2006 (Commencement No. 6, Saving and Commencement Nos. 3 and 5 (Amendment)) Order 2008",
  "legislation_url": "https://openlegislation.uk/companies-act-2006-commencement-no-6-saving-and-commencement-nos-3-and-5-amendment-order-2008",
  "path": "schedule/2/paragraph/5",
  "kind": "paragraph",
  "number": "5",
  "heading": "Article 257D (the reporting accountant)",
  "text": "(1) Article 257D of the Companies (Northern Ireland) Order 1986 is adapted as follows.\n(2) In paragraph (1)(b)—\n(a) in paragraph (i), for “auditor under Chapter V of Part XII” substitute “statutory auditor under Part 42 of the Companies Act 2006”, and\n(b) in paragraph (ii), for “appointment as auditor under that Chapter” substitute “such appointment”.\n(3) In paragraph (2), for “Part III of the Companies (Northern Ireland) Order 1990” substitute “Part 42 of the Companies Act 2006”.\n(4) In paragraph (3), for “Article 29 of the Companies (Northern Ireland) Order 1990” substitute “section 1216 of the Companies Act 2006”.\n(5) For paragraph (5) substitute—\n“(5) A person may not be appointed by a company as a reporting accountant if he would be prohibited from acting as auditor of that company by virtue of section 1214 of the Companies Act 2006 (independence requirement).”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 2 para. 5 in force at 6.4.2008, see art. 2(3)"
    }
  ],
  "outstanding_effects": [
    {
      "type": "rev. with savings",
      "affecting": "nisr/2015/384",
      "affecting_title": "The Charities (Accounts and Reports) Regulations (Northern Ireland) 2015"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/674/schedule/2/paragraph/5",
    "retrieved_at": "2026-11-13T03:34:06.879440+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}