{
  "url": "https://openlegislation.uk/draft-companies-public-sector-audit-order-northern-ireland-2013/article-3",
  "json_url": "https://openlegislation.uk/draft-companies-public-sector-audit-order-northern-ireland-2013/article-3.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/3",
  "kind": "article",
  "number": "3",
  "heading": "Listed Bodies",
  "text": "(1) In respect of any relevant financial year the accounts of bodies listed in the Schedule shall be audited by the Comptroller and Auditor General.\n(2) Accordingly the Comptroller and Auditor General shall examine, certify and report upon the accounts of these bodies in respect of a relevant financial year and send a copy of the audited accounts and report to the Sponsor Department who shall lay them before the Assembly.",
  "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/3",
    "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."
}