OpenLegislation

Article 106 Annual audit or examination of accounts of charitable companies

Original text. Later amendments are not shown.

In Article 257A(4) of the Companies (Northern Ireland) Order 1986 (NI 6) (circumstances in which charitable company’s accounts may be subject to an accountant’s report instead of an audit)—

(a)

in sub-paragraph (b) (gross income between £90,000 and £250,000) for “£250,000” substitute “£500,000”; and

(b)

in sub-paragraph (c) (balance sheet total not more than £1.4 million) for “£1.4 million” substitute “£2.8 million”.