{
  "url": "https://openlegislation.uk/companies-northern-ireland-order-1986-revoked/article-649",
  "json_url": "https://openlegislation.uk/companies-northern-ireland-order-1986-revoked/article-649.json",
  "legislation": "nisi/1986/1032",
  "legislation_title": "The Companies (Northern Ireland) Order 1986 (revoked)",
  "legislation_url": "https://openlegislation.uk/companies-northern-ireland-order-1986-revoked",
  "path": "article/649",
  "kind": "article",
  "number": "649",
  "heading": "Preparation of accounts and reports by Part XXIII companies",
  "text": "(1) Every Part XXIII company shall in respect in each financial year of the company prepare the like accounts and directors' report, and cause to be prepared such an auditors' report, as would be required if the company were formed and registered under this Order.\n(2) The Department may by order—\n(a) modify the requirements referred to in paragraph (1) for the purpose of their application to Part XXIII companies;\n(b) exempt a Part XXIII company from those requirements or from such of them as may be specified in the order.\n(3) An order may contain such incidental and supplementary provisions as the Department thinks fit.\n(4) An order under this Article shall be subject to negative resolution.",
  "extent": "N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisi/1986/1032/article/649",
    "retrieved_at": "2026-10-29T04:48:35.100869+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."
}