{
  "url": "https://openlegislation.uk/companies-northern-ireland-order-1986-revoked/schedule-3/paragraph-22",
  "json_url": "https://openlegislation.uk/companies-northern-ireland-order-1986-revoked/schedule-3/paragraph-22.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": "schedule/3/paragraph/22",
  "kind": "paragraph",
  "number": "22",
  "heading": null,
  "text": "(1) A report required by paragraph 17 or 18 shall be made by accountants qualified under this Order for appointment as auditors of a company.\n(2) Such a report shall not be made by an accountant who is an officer or servant, or a partner of or in the employment of an officer or servant, of—\n(a) the company or any of its subsidiary undertakings,\n(b) a parent undertaking of the company or any subsidiary undertaking of such an undertaking.\nIn this paragraph, “officer” includes a proposed director, but not an auditor.\n(3) The accountants making any report required for the purposes of paragraph 17 or 18 shall be named in the prospectus.",
  "extent": "N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "1990 NI 5"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisi/1986/1032/schedule/3/paragraph/22",
    "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."
}