{
  "url": "https://openlegislation.uk/draft-charities-northern-ireland-order-2007/article-106",
  "json_url": "https://openlegislation.uk/draft-charities-northern-ireland-order-2007/article-106.json",
  "legislation": "ukdsi/2007/9780110800677",
  "legislation_title": "The Charities (Northern Ireland) Order 2007",
  "legislation_url": "https://openlegislation.uk/draft-charities-northern-ireland-order-2007",
  "path": "article/106",
  "kind": "article",
  "number": "106",
  "heading": "Annual audit or examination of accounts of charitable companies",
  "text": "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)—\n(a) in sub-paragraph (b) (gross income between £90,000 and £250,000) for “£250,000” substitute “£500,000”; and\n(b) in sub-paragraph (c) (balance sheet total not more than £1.4 million) for “£1.4 million” substitute “£2.8 million”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2007/9780110800677/article/106",
    "retrieved_at": "2026-10-30T15:17:23.710359+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."
}