[Home] [Databases] [World Law] [Search] [Feedback]
	Northern Irish Legislation
You are here:  BAILII >> Databases >> Northern Irish Legislation >> COMPANIES ACT (NORTHERN IRELAND) 1960

[Index] [Table] [Search] [Notes] [Noteup] [Previous] [Next] [Download] [Help]

COMPANIES ACT (NORTHERN IRELAND) 1960 - SECT 150

Accounts and auditors' report to be annexed to balance sheet.

150.(1) [The profit and loss account and, so far as not incorporated in the
balance sheet or profit and loss account, any group accounts laid before
the company in general meeting], shall be annexed to the balance sheet, and
the auditor's report shall be attached thereto.

(2) Any accounts so annexed shall be approved by the board of directors before
the balance sheet is signed on their behalf.

(3) If any copy of a balance sheet is issued, circulated or published without
having annexed thereto a copy of the profit and loss account or any
group accounts required by this section to be so annexed, or without having
attached thereto a copy of the auditor's report, the company and every officer
of the company who is in default shall be liable to a fine not exceeding fifty
pounds.

© 1960 Crown Copyright

BAILII: Copyright Policy | Disclaimers | Privacy Policy | Feedback
URL: http://www.bailii.org/nie/legis/num_act/cai1960267/s150.html