Northern Ireland Statutory Rule 1991 United Kingdom

Companies (1990 Order) (Register of Auditors and Information about Audit Firms) Regulations (Northern Ireland) 1991

At a glance

What's here

7 compliance obligations

Who this Act binds

Plus 7 non-business duties on Crown ministers, regulators, local authorities or tribunals — shown collapsed under each section below.

What this Act requires

Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.

s.003

Recognised supervisory bodies to keep register of auditors

Other duties (1) — Crown / regulator
  • Recognised supervisory bodies must keep a register of auditors Statutory regulator
s.004

Obligations of recognised supervisory bodies with respect to maintenance of register

Other duties (1) — Crown / regulator
  • Recognised supervisory bodies must maintain accurate register of auditors and update within 10 business days Statutory regulator
s.005

Information about firms to be available to the public

Other duties (1) — Crown / regulator
  • Recognised supervisory body must keep and publish information about audit firms Statutory regulator
s.006

Place of keeping and inspection of register

Other duties (1) — Crown / regulator
  • Recognised supervisory bodies must keep the register and allow public inspection Statutory regulator
s.007

Inspection of information kept under regulation 5

Other duties (1) — Crown / regulator
  • Recognised supervisory body must allow public inspection of auditor information Statutory regulator
s.008

Copies of entries on register

Other duties (1) — Crown / regulator
  • Recognised supervisory bodies must provide certified copies of register entries on request Statutory regulator
s.009

Copies of information kept under regulation 5

Other duties (1) — Crown / regulator
  • Recognised supervisory bodies must make auditor information available on request Statutory regulator
Browse 2 other sections — procedural / definitional / commencement
s.001

Citation and commencement

s.002

Interpretation

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