{
  "url": "https://openlegislation.uk/horse-racing-northern-ireland-order-1990/article-10",
  "json_url": "https://openlegislation.uk/horse-racing-northern-ireland-order-1990/article-10.json",
  "legislation": "nisi/1990/1508",
  "legislation_title": "The Horse Racing (Northern Ireland) Order 1990",
  "legislation_url": "https://openlegislation.uk/horse-racing-northern-ireland-order-1990",
  "path": "article/10",
  "kind": "article",
  "number": "10",
  "heading": "Accounts, etc.",
  "text": "(1) The Corporation and the Company shall—\n(a) keep such accounts and other records as the Department may require; and\n(b) prepare for a period of 12 months ending on 31st December in each year, an annual statement of accounts in such form and containing such particulars as the Department may direct.\n(2) The accounts prepared under paragraph (1) shall be audited by an auditor appointed by the Corporation or, as the case may be, the Company, and no person shall be qualified to be so appointed unless he is eligible for appointment as a statutory auditor under Part 42 of the Companies Act 2006.\n(3) Any account prepared under paragraph (1) shall on or before 30th April next following the expiration of the relevant year be submitted to the Department together with a copy of the report made by the auditor on the accounts, and a copy of the account certified by the auditor appointed under paragraph (2) shall be supplied, either free of charge or on payment of such sum as may be fixed by the Department, to any person who makes application therefor to the Department.",
  "extent": "N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "SR 1993/67"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in art. 10(2) substituted (6.4.2008) by Companies Act 2006 (Consequential Amendments etc) Order 2008 (S.I. 2008/948), arts. 2(2), 3(1)(a), Sch. 1 para. 2(f) (with arts. 6, 11, 12)"
    }
  ],
  "outstanding_effects": [
    {
      "type": "words substituted",
      "affecting": "nia/2022/2",
      "affecting_title": "Horse Racing (Amendment) Act (Northern Ireland) 2021"
    },
    {
      "type": "words substituted",
      "affecting": "nia/2022/2",
      "affecting_title": "Horse Racing (Amendment) Act (Northern Ireland) 2021"
    },
    {
      "type": "modified",
      "affecting": "nia/2022/2",
      "affecting_title": "Horse Racing (Amendment) Act (Northern Ireland) 2021"
    },
    {
      "type": "modified",
      "affecting": "nia/2022/2",
      "affecting_title": "Horse Racing (Amendment) Act (Northern Ireland) 2021"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisi/1990/1508/article/10",
    "retrieved_at": "2026-10-29T04:46:29.124089+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."
}