OpenLegislation

The Companies (Northern Ireland) Order 1990 (repealed)

1990/593 · Made 14 March 1990 · Extends to Northern Ireland

Not fully up to date. 1 change made by later legislation has not yet been written into this text, which is revised to 1 October 2009.

See the changes not yet applied
ProvisionChangeMade by
Sch.10, para.30(1)revokedFinance Act 1997 ss.61(2)(3),113, Sch.18, Pt.VI(3) Notes i-3

14th March 1990 F1

Annotations to the whole text

Textual amendments

F1

Order repealed by Companies Act 2006 (c. 46), ss. 1295, 1300, Sch. 16 and the repeal having been brought into operation on different dates, as to which, see individual provisions.

Contents

  1. Part I: INTRODUCTORY
  2. 1Title and commencement Repealed
  3. 2Interpretation Repealed
  4. Part II: COMPANY ACCOUNTS
  5. Introduction
  6. 3Introduction Repealed
  7. Provisions applying to companies generally
  8. 4Accounting records Repealed
  9. 5A company's financial year and accounting reference periods Repealed
  10. 6Individual company accounts Repealed
  11. 7Group accounts Repealed
  12. 8Additional disclosure required in notes to accounts Repealed
  13. 9Approval and signing of accounts Repealed
  14. 10Directors' report Repealed
  15. 11Auditors' report Repealed
  16. 12Publication of accounts and reports Repealed
  17. 13Laying and delivering of accounts and reports Repealed
  18. 14Remedies for failure to comply with accounting requirements Repealed
  19. Exemptions and special provisions
  20. 15Small and medium‐sized companies and groups Repealed
  21. 16Dormant companies Repealed
  22. 17Public listed companies: provision of summary financial statement Repealed
  23. 18Private companies: election to dispense with laying of accounts and reports before general meeting Repealed
  24. 19Unlimited companies: exemption from requirement to deliver accounts and reports Repealed
  25. 20Banking and insurance companies and groups: special provisions Repealed
  26. Supplementary provisions
  27. 21Accounting standards Repealed
  28. 22Power to alter accounting requirements Repealed
  29. 23Parent and subsidiary undertakings Repealed
  30. 24Other interpretation provisions Repealed
  31. Part III: ELIGIBILITY FOR APPOINTMENT AS COMPANY AUDITOR
  32. Introduction
  33. 27Introduction Repealed
  34. Eligibility for appointment
  35. 28Eligibility for appointment Repealed
  36. 29Effect of appointment of partnership Repealed
  37. 30Ineligibility on ground of lack of independence Repealed
  38. 31Effect of ineligibility Repealed
  39. 32Power of Department to require second audit Repealed
  40. Recognition of supervisory bodies and professional qualifications
  41. 33Supervisory bodies Repealed
  42. 34Meaning of “appropriate qualification” Repealed
  43. 35Qualifying bodies and recognised professional qualifications Repealed
  44. 36Approval of overseas qualifications Repealed
  45. Duties of recognised bodies
  46. 37The register of auditors Repealed
  47. 38Information about firms to be available to public Repealed
  48. 39Matters to be notified to the Department Repealed
  49. 40Power to call for information Repealed
  50. 41Compliance orders Repealed
  51. 42Directions to comply with international obligations Repealed
  52. Offences
  53. 43False and misleading statements Repealed
  54. 44Offences by bodies corporate, partnerships and unincorporated associations Repealed
  55. 45Time limits for prosecution of offences Repealed
  56. 46Jurisdiction and procedure in respect of offences Repealed
  57. Supplementary provisions
  58. 47Fees Repealed
  59. 48Delegation of functions of Department Repealed
  60. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  61. 50Exemption from liability for damages Repealed
  62. 51Service of notices Repealed
  63. 52Power to make consequential amendments Repealed
  64. 53Power to make provision in consequence of changes affecting accountancy bodies Repealed
  65. 54Meaning of “associate” Repealed
  66. 55Minor definitions Repealed
  67. 56Index of defined expressions Repealed
  68. Schedule Schedule
  69. Schedule Schedule
  70. Schedule Schedule
  71. Schedule Schedule
  72. Schedule Schedule
  73. Schedule Schedule
  74. Schedule Schedule
  75. Schedule Schedule
  76. Schedule Schedule
  77. Schedule Schedule
  78. Schedule 11
  79. Part I: GRANT AND REVOCATION OF RECOGNITION
  80. Application for recognition of supervisory body
  81. 1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  82. Grant and refusal of recognition
  83. 2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  84. Revocation of recognition
  85. 3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  86. Part II: REQUIREMENTS FOR RECOGNITION
  87. Holding of appropriate qualification
  88. 4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  89. 5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  90. Auditors to be fit and proper persons
  91. 6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  92. Professional integrity and independence
  93. 7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  94. Technical standards
  95. 8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  96. Procedures for maintaining competence
  97. 9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  98. Monitoring and enforcement
  99. 10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  101. Membership, eligibility and discipline
  102. 11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  103. Investigation of complaints
  104. 12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  106. Meeting of claims arising out of audit work
  107. 13. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  108. Register of auditors and other information to be made available
  109. 14. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  110. Taking account of costs of compliance
  111. 15. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  112. Promotion and maintenance of standards
  113. 16. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  114. Part
  115. Schedule 12
  116. Part I: GRANT AND REVOCATION OF RECOGNITION
  117. Application for recognition of professional qualification
  118. 1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  119. 2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  120. Revocation of recognition
  121. 3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  122. Part II: REQUIREMENTS FOR RECOGNITION
  123. Entry requirements
  124. 4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  125. Course of theoretical instruction
  126. 5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  127. Sufficient period of professional experience
  128. 6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  129. Examination
  130. 7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  131. Practical training
  132. 8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  133. The body offering the qualification
  134. 9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  135. Schedule 13
  136. Introductory
  137. 1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  138. Status
  139. 2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  140. Name, members and chairman
  141. 3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  142. Financial provisions
  143. 4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  144. Proceedings
  145. 5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  146. Fees
  147. 6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  148. Legislative functions
  149. 7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  150. 8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  151. 9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  152. Report and accounts
  153. 10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  154. Other supplementary provisions
  155. 11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  156. 12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  157. Schedule Schedule
  158. Schedule Schedule