{
  "url": "https://openlegislation.uk/companies-defective-accounts-authorised-person-order-1991",
  "json_url": "https://openlegislation.uk/companies-defective-accounts-authorised-person-order-1991.json",
  "id": "uksi/1991/13",
  "title": "The Companies (Defective Accounts) (Authorised Person) Order 1991",
  "short_title": "Companies (Defective Accounts) (Authorised Person) 1991",
  "long_title": "This Order authorises the Financial Reporting Review Panel Limited for the purposes of section 245B of the Companies Act 1985. As a consequence, that Company is empowered to apply under that section to the Court for a declaration or declarator that the annual accounts of a company do not comply with the requirements of that Act and an order requiring the directors of the company to prepare revised accounts.",
  "citation": "S.I. 1991/13",
  "type": "uksi",
  "year": "1991",
  "number": "13",
  "version": "current",
  "date": "1991-01-09",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 2,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/companies-defective-accounts-authorised-person-order-1991/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/companies-defective-accounts-authorised-person-order-1991/article-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/companies-defective-accounts-authorised-person-order-1991/article-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/companies-defective-accounts-authorised-person-order-1991/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/companies-defective-accounts-authorised-person-order-1991/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [],
  "outstanding_effects": [
    {
      "type": "applied (with modifications)",
      "affected_provisions": "Order",
      "affecting": "uksi/2001/1090",
      "affecting_title": "Limited Liability Partnerships Regulations 2001",
      "affecting_provisions": "Sch. 6 Pt. 1 para. 2"
    },
    {
      "type": "rev",
      "affected_provisions": null,
      "affecting": "uksi/2005/699",
      "affecting_title": "The Companies (Defective Accounts) (Authorised Person) Order 2005",
      "affecting_provisions": "arts 5, 6"
    }
  ],
  "made_under": [
    {
      "id": "ukpga/1985/6",
      "title": "Companies Act 1985",
      "url": "https://openlegislation.uk/companies-act-1985",
      "provisions": [
        "section/245C"
      ]
    }
  ],
  "changes_made_to": 2,
  "changes_made_to_url": "https://openlegislation.uk/companies-defective-accounts-authorised-person-order-1991/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/companies-defective-accounts-authorised-person-order-1991/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/companies-defective-accounts-authorised-person-order-1991/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1991/13",
    "retrieved_at": "2026-10-29T14:53:27.901198+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."
}