# The Charities (Northern Ireland) Order 2007, Article 106: Annual audit or examination of accounts of charitable companies


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”.

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Source: https://www.legislation.gov.uk/ukdsi/2007/9780110800677/article/106 (the official version)
Page: https://openlegislation.uk/draft-charities-northern-ireland-order-2007/article-106
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.