The Companies (Audit, Investigations and Community Enterprise) (Northern Ireland) Order 2005 (revoked)

Northern Ireland Order in Council 2005 No. 1967 — creates 19 criminal offences.

Made

19 July 2005

In force from

Not determined

Extent

Not stated

Subject

Corporate, financial services, company law, employment, charity, electoral and tax

Made under

2000 (c. 1), Schedule to the Northern Ireland Act 2000

Explanatory note

(This note is not part of the Order) — published with the instrument by the department that made it. © Crown copyright, reused under the Open Government Licence v3.0.

This Order amends the law relating to company auditors and accounts, to the provision that may be made in respect of certain liabilities incurred by a company’s directors, and to company investigations. It also makes provision for community interest companies.

Offences created by this instrument

• SCHEDULE 8 SCHEDULE 8 · Status not determined · Requires proof of a state of mind
• Offences relating to the provision of information to auditors 397B 1 If a person knowingly or recklessly makes to an… article 10 · Status not determined · Requires proof of a state of mind
• Statement as to disclosure of information to auditors article 242ZA(6) · Status not determined · Strict liability
• Restrictions on further disclosure of information obtained under Article 253F article 253G(7) · Status not determined · Strict liability
• Restrictions on further disclosure of information obtained under Article 253F article 253G(7)(a) · Status not determined · Strict liability
• Restrictions on further disclosure of information obtained under Article 253F article 253G(7)(b) · Status not determined · Strict liability
• If a person knowingly or recklessly makes to an auditor of a company a statement (oral or written) that— a conveys or… article 397B(1) · Status not determined · Requires proof of a state of mind
• A person who fails to comply with a requirement under Article 397A(1)(b) without delay is guilty of an offence and is… article 397B(2) · Status not determined · Strict liability
• If a company fails to comply with Article 397A(5), the company and every officer of it who is in default is guilty of… article 397B(4) · Status not determined · Strict liability
• Appointment of director article 43(11) · Status not determined · Strict liability
• Power to enter and remain on premises article 446A(5) · Status not determined · Requires proof of a state of mind
• Power to enter and remain on premises article 446A(5)(b) · Status not determined · Strict liability
• Property article 46(10) · Status not determined · Strict liability
• Information article 57(7) · Status not determined · Strict liability
• Provision for security of information obtained paragraph 442(6) of SCHEDULE 2 · Status not determined · Strict liability
• Provision for security of information obtained paragraph 442(6)(b) of SCHEDULE 2 · Status not determined · Strict liability
• Punishment for furnishing false information paragraph 444(1) of SCHEDULE 2 · Status not determined · Requires proof of a state of mind
• Penalty for improper use of “community interest company” paragraph 44A(1) of SCHEDULE 7 · Status not determined · Strict liability
• Penalty for improper use of “community interest company” paragraph 44A(2) of SCHEDULE 7 · Status not determined · Strict liability

How Parliament handled it

Parliament's Statutory Instruments service records procedure from May 2017 onwards, and this instrument predates it. That is a limit of the source, not a statement that nothing happened.

Check the source

• This instrument on legislation.gov.uk The authoritative text, including amendments made since
• Other instruments from 2005