Northern Ireland - Corporate Compliance
The NI as a part of the UK has a well-developed compliance system, with companies, their directors and officers obliged to meet a number of corporate governance requirements. There is a personal responsibility on company directors to make certain details available to their shareholders and members of the public. Such information includes:
- Capital structure
For limited companies, audited financial statements have to be lodged within 9 months of the financial year-end, but certain companies can gain an exemption from an audit.