To ask the Minister for Communities (i) to detail the challenges in implementing The Licensing and Registration of Clubs (Amendment) Act (NI) 2011; (ii) whether she will advise clubs to use an auditor for account preparation rather than the independent examiner method; and (iii) for her assessment of advice given to clubs by the PSNI that they should use the independent examiner method.

The Licensing and Registration of Clubs (Amendment) Act (Northern Ireland) 2011 contained 19 sections.

Sections 5, 11 and 12 of the Licensing and Registration of Clubs (Amendment) Act (Northern Ireland) 2011 have yet to be commenced.

In respect of Sections 5 and 11, the Department decided not to invoke its power to make regulations as it has not found it necessary to do so, whilst work is ongoing to commence Section 12 of the Act.

ii Currently all registered clubs must conduct their accounting requirements in accordance with Article 40 of the Registration of Clubs (Northern Ireland) Order 1996 and the Registration of Clubs (Accounts) Regulations (Northern Ireland) 1997. Therefore, current legislation does not permit any club to use an independent examiner to carry out accounts preparation. It is only a qualified auditor who is permitted to audit an annual statement of accounts for a registered club.

However, the new accounts regulations and guidance which will revoke the 1997 Accounts Regulations will set out:

the documents with respect to transactions, assets and liabilities which a club is required to keep;

the manner in which such documents must be kept;

the system of control of accounts, cash holdings, receipts and remittances which a club must establish and maintain;

the need for a club to complete and the form of and particulars to be contained in, and the annual statement of accounts;

the need to have its accounts audited, who may conduct that audit and the manner in which an audit should be conducted; and

the need to have its accounts examined by an independent examiner, who may be selected as an independent examiner and the manner in which an independent examination should be conducted.

iii My officials are continuing to work closely with the PSNI and it is hoped that Section 12 of the Act will come into operation on 1 April 2021 to coincide with the start of the new financial year. Current legislation does not permit any club to use an independent examiner to carry out accounts preparation.

My officials are currently drafting new accounts regulations, which will make some easements to the accounting requirements of clubs along with associated guidance and a frequently asked questions guide in order to assist registered clubs with the new accounting procedures. It is envisaged that these regulations will come into force before April 2021.