{
  "url": "https://openlegislation.uk/companies-defective-accounts-authorised-person-order-northern-ireland-1991",
  "json_url": "https://openlegislation.uk/companies-defective-accounts-authorised-person-order-northern-ireland-1991.json",
  "id": "nisr/1991/269",
  "title": "Companies (Defective Accounts) (Authorised Person) Order (Northern Ireland) 1991",
  "short_title": "Companies (Defective Accounts) (Authorised Person) 1991",
  "long_title": "This Order authorises the Financial Reporting Review Panel Limited for the purpose of Article 253B of the Companies (Northern Ireland) Order 1986 (“the 1986 Order”) as inserted by the Companies (Northern Ireland) Order 1990. As a consequence, that company is now empowered to apply under that Article to the court for a declaration that the annual accounts of a company do not comply with the requirements of the 1986 Order and for an order requiring the directors of the company to prepare revised accounts.",
  "citation": "S.R. 1991/269",
  "type": "nisr",
  "year": "1991",
  "number": "269",
  "version": "current",
  "date": "1991-06-24",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 1,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/companies-defective-accounts-authorised-person-order-northern-ireland-1991/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
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      "kind": "article",
      "number": "1",
      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/companies-defective-accounts-authorised-person-order-northern-ireland-1991/article-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": "Authorised person",
      "url": "https://openlegislation.uk/companies-defective-accounts-authorised-person-order-northern-ireland-1991/article-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
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      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/companies-defective-accounts-authorised-person-order-northern-ireland-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-northern-ireland-1991/note",
      "extent": null,
      "status": null,
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    }
  ],
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      "date": "2016-11-17",
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      "url": "https://openlegislation.uk/companies-defective-accounts-authorised-person-order-northern-ireland-1991/pdf/nisr_19910269_en.pdf",
      "source_url": "https://www.legislation.gov.uk/nisr/1991/269/pdfs/nisr_19910269_en.pdf"
    }
  ],
  "outstanding_effects": [
    {
      "type": "revoked",
      "affected_provisions": "Order",
      "affecting": "uksi/2008/623",
      "affecting_title": "The Companies (Defective Accounts and Directors’ Reports) (Authorised Person) and Supervision of Accounts and Reports (Prescribed Body) Order 2008",
      "affecting_provisions": "art. 6"
    }
  ],
  "made_under": [
    {
      "id": "nisi/1986/1032",
      "title": "The Companies (Northern Ireland) Order 1986 (revoked)",
      "url": "https://openlegislation.uk/companies-northern-ireland-order-1986-revoked",
      "provisions": []
    }
  ],
  "changes_made_to": 1,
  "changes_made_to_url": "https://openlegislation.uk/companies-defective-accounts-authorised-person-order-northern-ireland-1991/changes.json",
  "changes_made_by": 0,
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  "instruments_made_under_url": "https://openlegislation.uk/companies-defective-accounts-authorised-person-order-northern-ireland-1991/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisr/1991/269",
    "retrieved_at": "2026-10-29T03:02:05.266495+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."
}