{
  "url": "https://openlegislation.uk/companies-defective-accounts-authorised-person-order-northern-ireland-1991/note",
  "json_url": "https://openlegislation.uk/companies-defective-accounts-authorised-person-order-northern-ireland-1991/note.json",
  "legislation": "nisr/1991/269",
  "legislation_title": "Companies (Defective Accounts) (Authorised Person) Order (Northern Ireland) 1991",
  "legislation_url": "https://openlegislation.uk/companies-defective-accounts-authorised-person-order-northern-ireland-1991",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order.)\nThis 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.\nArticle 253B of the 1986 Order was brought into operation by the Companies (1990 Order) (Commencement No. 2) Order (Northern Ireland) 1991 (S.R. 1991 No. 267 (C. 13)) with effect from 1st September 1991 but subject to a transitional provision to the effect that it is to apply only with respect to annual accounts of a company for a financial year commencing on or after 1st April 1990.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisr/1991/269/note",
    "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."
}