Explanatory note

The Companies (Unregistered Companies) Regulations (Northern Ireland) 1986 (“the 1986 Regulations”) applied certain provisions of the Companies (Northern Ireland) Order 1986 (“the 1986 Order”) to unregistered companies.

These Regulations amend the 1986 Regulations to reflect the amendments made by the Companies (Northern Ireland) Order 1990 and the Companies (No. 2) (Northern Ireland) Order 1990 to those 1986 Order provisions which relate to the preparation of accounts and reports and to the appointment and removal of auditors. The amendments to these provisions were bought into operation by the Companies (1990 Order) (Commencement No. 1) Order (Northern Ireland) 1990 (S.R. 1990 No. 246 (C. 9)) and the Companies (1990 No. 2 Order) (Commencement No. 1) Order (Northern Ireland) 1991 (S.R. 1991 No. 26 (C. 2)) subject to the transitional and saving provisions provided in those Orders.