Northern Ireland Statutory Rule SI 1991/500 United Kingdom

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

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Status
In Force
Penalty ceiling
Regulated

Does it bind you?

Business-side roles with duties under this instrument.

Plus 7 duties on the regulator, Crown ministers and public bodies — folded into the section list below.

What it requires

Regulations creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.

s.003 Recognised supervisory bodies to keep register of auditors Regulated
Other duties (1) — Crown / regulator
  • Recognised supervisory bodies must keep a register of auditorsStatutory regulator
s.004 Obligations of recognised supervisory bodies with respect to maintenance of register Regulated
Other duties (1) — Crown / regulator
  • Recognised supervisory bodies must maintain accurate register of auditors and update within 10 business daysStatutory regulator
s.005 Information about firms to be available to the public Regulated
Other duties (1) — Crown / regulator
  • Recognised supervisory body must keep and publish information about audit firmsStatutory regulator
s.006 Place of keeping and inspection of register Regulated
Other duties (1) — Crown / regulator
  • Recognised supervisory bodies must keep the register and allow public inspectionStatutory regulator
s.007 Inspection of information kept under regulation 5 Regulated
Other duties (1) — Crown / regulator
  • Recognised supervisory body must allow public inspection of auditor informationStatutory regulator
s.008 Copies of entries on register Regulated
Other duties (1) — Crown / regulator
  • Recognised supervisory bodies must provide certified copies of register entries on requestStatutory regulator
s.009 Copies of information kept under regulation 5 Regulated
Other duties (1) — Crown / regulator
  • Recognised supervisory bodies must make auditor information available on requestStatutory regulator
2 other provisions — procedural and definitional
s.001 Citation and commencement
s.002 Interpretation

Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.