The Companies (Revision of Defective Accounts and Report) (Amendment) Regulations (Northern Ireland) 2006
These Regulations, which come into operation on 1st April 2006, are made under Article 253 of the Companies (Northern Ireland) Order 1986 (“the Order”). Article 253 concerns the voluntary revision by the directors of a company of defective accounts and reports prepared by the company. The Regulations further amend the Companies (Revision of Defective Accounts and Report) Regulations (Northern Ireland) 1991 (S.R. 1991 No. 268).