{
  "url": "https://openlegislation.uk/draft-companies-public-sector-audit-order-northern-ireland-2013/article-2",
  "json_url": "https://openlegislation.uk/draft-companies-public-sector-audit-order-northern-ireland-2013/article-2.json",
  "legislation": "nidsr/2013/9780337990168",
  "legislation_title": "The Companies (Public Sector Audit) Order (Northern Ireland) 2013",
  "legislation_url": "https://openlegislation.uk/draft-companies-public-sector-audit-order-northern-ireland-2013",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": "Interpretation",
  "text": "In this Order—\n“accounts” includes a statement of accounts;\n“the 2006 Act” means the Companies Act 2006 (c. 46);\n“financial year” has the meaning given by section 390 of the 2006 Act;\n“the Comptroller and Auditor General” means the Comptroller and Auditor General for Northern Ireland;\n“relevant financial year” means any financial year ending after the coming into operation of this Order;\n“the Sponsor Department” means, in relation to each body listed in the Schedule, the Department specified opposite thereto.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nidsr/2013/9780337990168/article/2",
    "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."
}