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COMPANIES ACT (NORTHERN IRELAND) 1960 - SECT 149

Signing of balance sheet.

149.(1) Every balance sheet of a company [and every copy of such a balance
sheet which is laid before the company in general meeting or delivered to
the registrar of companies in pursuance of Article 3 of the Companies
(Northern Ireland) Order 1978] shall be signed on behalf of the board by two
of the directors of the company, or, if there is only one director, by that
director.

[(2) In the case of a banking company registered after the fifteenth day of
August, eighteen hundred and seventy-nine, the balance sheet must be signed by
the secretary or manager, if any, and where there are more than three
directors of the company by at least three of those directors, and where there
are not more than three directors by all the directors.]

(3) If any copy of a balance sheet [which has not been signed as required by
this section is issued, circulated or published], the company and every
officer of the company who is in default shall be liable to a fine not
exceeding fifty pounds.


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© 1960 Crown Copyright

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