{
  "url": "https://openlegislation.uk/directors-remuneration-report-regulations-northern-ireland-2005/regulation-5",
  "json_url": "https://openlegislation.uk/directors-remuneration-report-regulations-northern-ireland-2005/regulation-5.json",
  "legislation": "nisr/2005/56",
  "legislation_title": "The Directors' Remuneration Report Regulations (Northern Ireland) 2005",
  "legislation_url": "https://openlegislation.uk/directors-remuneration-report-regulations-northern-ireland-2005",
  "path": "regulation/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Duties of auditors",
  "text": "In Article 245(1) of the Order (auditors' duty to carry out investigations), after sub-paragraph (b), delete “.” and insert –\n“, and\n(c) (in the case of a quoted company) whether the auditable part of the company’s directors' remuneration report is in agreement with the accounting records and returns.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Article 245 was inserted into the 1986 Order by Article 11 of the Companies (Northern Ireland) Order 1990 in place of an existing Article of that number"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisr/2005/56/regulation/5",
    "retrieved_at": "2026-10-29T01:54:14.792253+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."
}