# The Companies (Northern Ireland) Order 1986 (revoked), Paragraph 1

Extent: N.I.

(1) Group accounts shall comply so far as practicable with the provisions ofArticle 398A(3) (amount of auditors' remuneration) and Schedule 4 (form and content of company accounts) as if the undertakings included in the consolidation ( “the group”) were a single company.
Sub-para. (2) rep. by SR 1997/436
(3) Where the parent company is treated as an investment company for the purposes of Part V of that Schedule (special provisions for investment companies) the group shall be similarly treated.

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Source: https://www.legislation.gov.uk/nisi/1986/1032/schedule/4A/paragraph/1 (the official version)
Page: https://openlegislation.uk/companies-northern-ireland-order-1986-revoked/schedule-4A/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.