The Companies (1986 Order) (Small Companies’ Accounts and Audit) Regulations (Northern Ireland) 2006
These Regulations amend the accounting and auditing provisions in Part VIII of the Companies (Northern Ireland) Order 1986 (“the 1986 Order”) as they apply to small companies. They extend to small companies which have permission under Part 4 of the Financial Services and Markets Act 2000 to carry on a regulated activity, the accounting and audit exemptions afforded to other small companies by Part VIII, unless such companies are —banking companies (within the meaning of Article 10B of the 1986 Order);authorised insurance companies (within the meaning of Article 10C of the 1986 Order);e-money issuers (see regulation 6 amending Article 270 of the 1986 Order);ISD investment firms (see regulation 6 amending Article 270 of the 1986 Order);UCITS management companies (see regulation 6 amending Article 270 of the 1986 Order).