
1 
—
(1) These Regulations may be cited as the Companies (1990 Order) (Eligibility for Appointment as Company Auditor) (Consequential Amendments) Regulations (Northern Ireland) 1993 and shall come into operation on 29th March 1993.
(2) In these Regulations, “the Order” means the Companies (Northern Ireland) Order 1990.
2 
The statutory provisions mentioned in the Schedule shall have effect with the amendments specified therein.
3 
Where a partnership constituted under the law of Northern Ireland or under the law of any other country or territory in which a partnership is not a legal person is appointed under any statutory provision as amended by these Regulations, the provisions of Article 29 of the Order shall apply to the appointment in the same way as they apply to the appointment as company auditor of such a partnership.
4 
None of the amendments specified in the Schedule shall have the effect that a person is required to resign from or otherwise surrender an appointment, or that the appointment of a person must be terminated, before the date on which the person’s appointment would, apart from these Regulations, have expired.
Sealed with the Official Seal of the Department of Economic Development on
A. L. Brown
Assistant Secretary
18th February 1993.I consent,
Mackay of Clashfern, C.
Dated 12th January 1993I consent
Michael Heseltine
Secretary of State
Department of Trade and Industry
Dated 25th January 1993I consent
Virginia Bottomley
Secretary of State
Department of Health
Dated 15th February 1993The Department of Agriculture hereby consents to the foregoing Regulations.Sealed with the Official Seal of the Department of Agriculture on 17th February 1993.
R. S. Johnston
Assistant Secretary
The Department of Health and Social Services hereby consents to the foregoing Regulations.Sealed with the Official Seal of the Department of Health and Social Services on
J. Scott
Assistant Secretary
17th February 1993.The Department of the Environment hereby consents to the foregoing Regulations.Sealed with the Official Seal of the Department of the Environment on
D. S. S. McAuley
Assistant Secretary
17th February 1993.
SCHEDULE
Regulation 2
1 
In section 10(1) of the Pig Production Development Act (Northern Ireland) 1964 (accounts, audit and reports of the Pig Production Development Fund) for the words from “such member” to the end substitute “a person who is eligible for appointment as a company auditor under Article 28 of the Companies (Northern Ireland) Order 1990.”.
2 
In section 31 of the Fisheries Act (Northern Ireland) 1966 (audit of accounts of the Fisheries Conservancy Board for Northern Ireland) for the words from “unless he is a member” to the end substitute “unless he is eligible for appointment as a company auditor under Article 28 of the Companies (Northern Ireland) Order 1990.”.
3 
In section 9(2) of the Livestock Marketing Commission Act (Northern Ireland) 1967 (audit of accounts of the Livestock Marketing Commission for Northern Ireland) for the words from “unless he is a member” to the end substitute “unless he is eligible for appointment as a company auditor under Article 28 of the Companies (Northern Ireland) Order 1990.”.
4 
—
(1) The Industrial and Provident Societies Act (Northern Ireland) 1969 shall be amended as follows.
(2) In section 41 (qualified auditors), in subsection (1) for the words from “he is either a member” to the end substitute “he is eligible for appointment as a company auditor under Article 28 of the Companies (Northern Ireland) Order 1990.”.
(3) In section 42 (restrictions on appointment of auditors)—
(a) paragraph (c) of subsection (1) and subsection (3) shall cease to have effect; and
(b) in subsection (1) for paragraph (e) substitute—“
(e) a person who is by virtue of Article 30 of the Companies (Northern Ireland) Order 1990 ineligible for appointment as auditor of a company which is a subsidiary of that society.”.
5 
—
(1) The Friendly Societies Act (Northern Ireland) 1970 shall be amended as follows.
(2) In section 29 (qualified auditors), in subsection (1) for the words from “he is either a member” to the end substitute “he is eligible for appointment as a company auditor under Article 28 of the Companies (Northern Ireland) Order 1990.”.
(3) In section 30 (restrictions on appointment of auditors), paragraph (c) of subsection (1) and subsection (2) shall cease to have effect.
6 
In Article 24 of the Electricity Supply (Northern Ireland) Order 1972 (audit of accounts of Northern Ireland Electricity) for the words from “unless he is a member” to the end substitute “unless he is eligible for appointment as a company auditor under Article 28 of the Companies (Northern Ireland) Order 1990.”.
7 
—
(1) The Insurance Brokers (Registration) Act 1977 shall be amended as follows.
(2) In section 11 (requirements for carrying on business)—
(a) in subsection (4), for the words from “by the Department of Economic Development” to the substitute “under Article 28 of the Companies (Northern Ireland) Order 1990.”; and
(b) in subsection 5, after the words “Companies Act 1989” insert “or Article 30 of the Companies (Northern Ireland) Order 1990.”.
(3) In section 25 (accounts of Council) in subsection (2), after the words “Companies Act 1989” insert “or Article 28 of the Companies (Northern Ireland) Order 1990.”.
8 
In the Nurses, Midwives and Health Visitors Act 1979—
(a) In subsection (2A) of Section 20, after the words “Companies Act 1989” insert “or, in the case of the National Board for Nursing, Midwifery and Health Visiting for Northern Ireland, Article 28 of the Companies (Northern Ireland) Order 1990.”;
(b) Schedule 4 shall cease to have effect.
(c) in paragraph 1 of Schedule 6 the reference to Schedule 4 shall be deleted; and
(d) in the Table in paragraph 2 of Schedule 6 the entries relating to Schedule 4, paragraph 3 shall be deleted.
9 
In section 14 of the Estate Agents Act 1979 (keeping of client accounts)—
(a) for subsection (6)(b) substitute—“
(b) in Northern Ireland, is eligible for appointment as a company auditor under Article 28 of the Companies (Northern Ireland) Order 1990.”;and
(b) in subsection (7) after the words “Companies Act 1989” insert “or Part III of the Companies (Northern Ireland) Order 1990.”.
10 
In Article 20 of the Legal Aid, Advice and Assistance (Northern Ireland) Order 1981 (accounts and audit), for paragraph (3) substitute—“
(3) A person shall not be appointed as an auditor in pursuance of paragraph (2) unless he is eligible for appointment as a company auditor under Article 28 of the Companies (Northern Ireland) Order 1990.”.
11 
In Article 21(2) of the Industrial Training (Northern Ireland) Order 1984 for the words from “unless he is qualified” to the end substitute “unless he is eligible for appointment as a company auditor under Article 28 of the Companies (Northern Ireland) Order 1990.”.
12 
In Article 2(2) of the Betting, Gaming, Lotteries and Amusements (Northern Ireland) Order 1985 (interpretation), for the definition of “qualified accountant” substitute ““qualified accountant” means a person who is eligible for appointment as a company auditor under Article 28 of the Companies (Northern Ireland) Order 1990;”.
13 
In Article 46 of the Credit Unions (Northern Ireland) Order 1985—
(a) in paragraph (1) for the words from “unless he is a member” to the end substitute “unless he is eligible for appointment as a company auditor under Article 28 of the Companies (Northern Ireland) Order 1990.”; and
(b) sub-paragraph (c) of paragraph (2) and paragraph (4) shall cease to have effect.
14 
In Article 10(2) of the Seed Potatoes (Levy) Order (Northern Ireland) 1985 (accounts of the Company) for the words from “qualified for appointment” to the end substitute “who is eligible for appointment as a company auditor under Article 28 of the Companies (Northern Ireland) Order 1990.”.
15 
—
(1) The Companies (Northern Ireland) Order 1986 shall be amended as follows.
(2) In Article 634 (registration of joint stock company as public company), in paragraph (6), in the definition of “accountant with the appropriate qualifications” for the words from “a person” to “Article 397” substitute “a person who would be eligible”.
(3) In Article 665(2) (partnerships exempt from limit of 20 members under paragraph (1), in sub-paragraph (b) (firms of accountants) for “a partnership consisting of persons each of whom falls within Article 397(1)(a) or (b) (qualifications of company auditors)” substitute “a partnership which is eligible for appointment as a company auditor under Article 28 of the Companies (Northern Ireland) Order 1990”.
(4) In Article 666(1) (partnerships exempt from limit of 20 members under section 4(2) of the Limited Partnerships Act 1907 ), in sub-paragraph (b) (firms of accountants) for “and consisting of persons each of whom falls within Article 397(1)(a) or (b) (qualifications of company auditors)” substitute “which is eligible for appointment as a company auditor under Article 28 of the Companies (Northern Ireland) Order 1990”.
16 
In regulation 7 of the Occupational Pension Schemes (Disclosure of Information) Regulations (Northern Ireland) 1986—
(a) in paragraph (3) for the words from “qualified to act” to “the Department” substitute “who is eligible for appointment as a company auditor under Article 28 of the Companies (Northern Ireland) Order 1990”, and
(b) in paragraph 3(e) for the words from “Article 397” to “1986” substitute “Article 30 of the Companies (Northern Ireland) Order 1990”.
17 
In Article 2(2) of the Registration of Clubs (Northern Ireland) Order 1987 (interpretation), for the definition of “qualified accountant” substitute ““qualified accountant” means a person who is eligible for appointment as a company auditor under Article 28 of the Companies (Northern Ireland) Order 1990;”.
18 
In section 184 of the Income and Corporation Taxes Act 1988 (independent accountants) in subsection (1)(a), for the words from “or Article 397(1)(a)” to “auditor)” substitute “or Article 28 of the Companies (Northern Ireland) Order 1990”.
19 
In paragraph 17 of Schedule 1 to the Laganside Development (Northern Ireland) Order 1989 (accounts and audit)—
(a) in sub-paragraph (2), for the words from “unless he is qualified” to the end substitute “unless he is eligible for appointment as a company auditor under Article 28 of the Companies (Northern Ireland) Order 1990.”; and
(b) in sub-paragraph (3), head (c) shall cease to have effect.
20 
In Article 45(1) of the Milk Marketing Scheme (Northern Ireland) 1989 (which is set out in the Milk Marketing Scheme (Approval) Order (Northern Ireland 1989(e) (accounts)) for the words from “by a member” to “1986(b)” substitute “by a person who is eligible for appointment as a company auditor under Article 28 of the Companies (Northern Ireland) Order 1990”.
21 
In Article 10(2) of the Horse Racing (Northern Ireland) Order 1990 (accounts, etc.) for the words from “unless he is a member” to the end substitute “unless he is eligible for appointment as a company auditor under Article 28 of the Companies (Northern Ireland) Order 1990.”.
22 
In Schedule 1 to the Industrial Relations (Northern Ireland) Order 1992 (administrative provisions relating to trade unions and employers' associations)—
(a) for paragraphs 6, 7 and 8 substitute—“
6 
Subject to paragraph 9, a person shall not be qualified to be the auditor or one of the auditors of a trade union or employers' association unless he is eligible for appointment as a company auditor under Article 28 of the Companies (Northern Ireland) Order 1990.”;
(b) in paragraph 10(1), head (c) shall cease to have effect; and
(c) in paragraph 13(4) for the words “paragraphs 6 to 9” substitute “paragraphs 6 and 9”.