We are pleased to announce a new Northern Ireland Club template to streamline the Clubs (Accounts) Regulations 2022. This update classifies accounts into three categories: small, medium, and large, applicable only to Northern Ireland entities.

• Small Accounts: Exempt from applying accruals accounts, subject to independent examination, and either an independent examination or audit report is required.
• Medium Accounts: Subject to independent examination, and an accountant’s report or audit report is optional.
• Large Accounts: Not subject to independent examination, and an audit report is required.