The Registration of Clubs (Accounts) Regulations (Northern Ireland) 2022 - screening

The Registration of Clubs (Northern Ireland) Order 1996 (the 1996 Order) introduced stringent accounting measures to tackle police concerns about the level of financial mismanagement prevalent in many clubs at that time.

In recognition of the efforts of clubs to improve their accounting procedures, The Licensing and Registration of Clubs (Amendment) Act (Northern Ireland) 2011 amended the relevant provision in the 1996 Order.  In particular, financial management requirements are now less onerous for small clubs which have an annual gross income of less than £300,000.  An examination of the accounts replaces the requirement for a formal audit for small and medium clubs (which have an annual gross turnover of more than £300,000 but less than £500,000.