# The Companies (Public Sector Audit) Order (Northern Ireland) 2013, Article 2: Interpretation


In this Order—
“accounts” includes a statement of accounts;
“the 2006 Act” means the Companies Act 2006 (c. 46);
“financial year” has the meaning given by section 390 of the 2006 Act;
“the Comptroller and Auditor General” means the Comptroller and Auditor General for Northern Ireland;
“relevant financial year” means any financial year ending after the coming into operation of this Order;
“the Sponsor Department” means, in relation to each body listed in the Schedule, the Department specified opposite thereto.

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Source: https://www.legislation.gov.uk/nidsr/2013/9780337990168/article/2 (the official version)
Page: https://openlegislation.uk/draft-companies-public-sector-audit-order-northern-ireland-2013/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.