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COMPANIES ACT (NORTHERN IRELAND) 1960 - SECT 157

Construction of references to documents annexed to accounts.

157.(1) Subject to sub-section (2), references in [the Companies Acts] to a
document annexed or required to be annexed to a company's accounts or any of
them shall not include the directors' report or the auditors' report.

(2) Any information which is required by [the Companies Acts] to be given in
accounts, and is thereby allowed to be given in a statement annexed, may be
given in the directors' report instead of in the accounts and, if any such
information is so given, the report shall be annexed to the accounts and [the
Companies Acts] shall apply in relation thereto accordingly, except that the
auditors shall report thereon only so far as it gives the said information.

Investigation of company's affairs on application of members.



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© 1960 Crown Copyright

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