Explanatory note

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.

The Companies (Public Sector Audit) Order (Northern Ireland) 2008 (“the 2008 Order”) previously specified the list of companies subject to public sector audit. Article 4 of this Order provides that the Companies (Public Sector Audit) Order (Northern Ireland) 2008 shall cease to apply, insofar as it relates to any body listed in the Schedule to this Order in respect of the 2012-13 and subsequent financial years, thus avoiding an overlap between the Orders.