# The Companies (Northern Ireland) Order 1986 (revoked), Paragraph 22

Extent: N.I.

(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.
(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—
(a) the company or any of its subsidiary undertakings,
(b) a parent undertaking of the company or any subsidiary undertaking of such an undertaking.
In this paragraph, “officer” includes a proposed director, but not an auditor.
(3) The accountants making any report required for the purposes of paragraph 17 or 18 shall be named in the prospectus.

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Source: https://www.legislation.gov.uk/nisi/1986/1032/schedule/3/paragraph/22 (the official version)
Page: https://openlegislation.uk/companies-northern-ireland-order-1986-revoked/schedule-3/paragraph-22
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.