{
  "url": "https://openlegislation.uk/draft-companies-public-sector-audit-order-northern-ireland-2013",
  "json_url": "https://openlegislation.uk/draft-companies-public-sector-audit-order-northern-ireland-2013.json",
  "id": "nidsr/2013/9780337990168",
  "title": "The Companies (Public Sector Audit) Order (Northern Ireland) 2013",
  "short_title": "Companies (Public Sector Audit) 2013",
  "long_title": "This Order updates the list of companies, the accounts of which are subject to public sector audit under Article 5(3) of the Audit and Accountability (Northern Ireland) Order 2003 for the 2012-13 and subsequent financial years. It provides that the NI Comptroller and Auditor General (C&AG) may report upon as well as certify the accounts of the bodies, and that the respective sponsor departments shall be responsible for laying the Annual Report and Accounts, and the C&AG’s audit certificate and report, before the Assembly.",
  "citation": "Draft 2013, ISBN 9780337990168",
  "type": "nidsr",
  "year": "2013",
  "number": "9780337990168",
  "version": "current",
  "date": null,
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/draft-companies-public-sector-audit-order-northern-ireland-2013/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": "Title and commencement",
      "url": "https://openlegislation.uk/draft-companies-public-sector-audit-order-northern-ireland-2013/article-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/draft-companies-public-sector-audit-order-northern-ireland-2013/article-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/3",
      "kind": "article",
      "number": "3",
      "heading": "Listed Bodies",
      "url": "https://openlegislation.uk/draft-companies-public-sector-audit-order-northern-ireland-2013/article-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/4",
      "kind": "article",
      "number": "4",
      "heading": "Listed Bodies",
      "url": "https://openlegislation.uk/draft-companies-public-sector-audit-order-northern-ireland-2013/article-4",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/draft-companies-public-sector-audit-order-northern-ireland-2013/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule",
      "kind": "schedule",
      "number": null,
      "heading": null,
      "url": "https://openlegislation.uk/draft-companies-public-sector-audit-order-northern-ireland-2013/schedule",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/draft-companies-public-sector-audit-order-northern-ireland-2013/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2013-02-04",
      "size": 48763,
      "url": "https://openlegislation.uk/draft-companies-public-sector-audit-order-northern-ireland-2013/pdf/nidsr_9780337990168_en.pdf",
      "source_url": "https://www.legislation.gov.uk/nidsr/2013/9780337990168/pdfs/nidsr_9780337990168_en.pdf"
    },
    {
      "title": "Explanatory Memorandum",
      "main": false,
      "language": null,
      "date": "2013-02-04",
      "size": 94609,
      "url": "https://openlegislation.uk/draft-companies-public-sector-audit-order-northern-ireland-2013/pdf/nidsrem_9780337990168_en.pdf",
      "source_url": "https://www.legislation.gov.uk/nidsr/2013/9780337990168/pdfs/nidsrem_9780337990168_en.pdf"
    }
  ],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "nisi/2003/418",
      "title": "The Audit and Accountability (Northern Ireland) Order 2003",
      "url": "https://openlegislation.uk/audit-and-accountability-northern-ireland-order-2003",
      "provisions": [
        "article/5"
      ]
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/draft-companies-public-sector-audit-order-northern-ireland-2013/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/draft-companies-public-sector-audit-order-northern-ireland-2013/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/draft-companies-public-sector-audit-order-northern-ireland-2013/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nidsr/2013/9780337990168",
    "retrieved_at": "2026-10-30T15:41:10.041507+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."
}