Public Interest Entities The 2018 Companies Act made new provision for the appointment of auditors by public interest entities. A public interest entity is one governed by law of an EU state whose shares are admitted to trading on a public stock exchange in the EU, credit institutions and insurance undertakings. They are defined as companies which have transferable securities […]
Qualification The Companies (Statutory Auditors) Act 2018 implemented the EU Directive on statutory audits. Approval is granted to firms on the basis of thier good reputation. The application is made to one of the relevant accountancy bodies.An applicant for approval as a statutory auditor must be a member of a recognised accountancy body and have the appropriate qualifications Third country […]
S.I. No. 229/2009 – European Communities (Transitional Period Measures In Respect of Third Country Auditors) Regulations 2009 EUROPEAN COMMUNITIES (TRANSITIONAL PERIOD MEASURES IN RESPECT OF THIRD COUNTRY AUDITORS) REGULATIONS 2009 Notice of the making of this Statutory Instrument was published in “Iris Oifigiúil” of 26th June, 2009. I, MARY COUGHLAN, Minister for Enterprise, Trade and Employment, in exercise of the […]
S.I. No. 410/2018 – European Union (Disclosure of Non-Financial and Diversity Information by certain large undertakings and groups) (Amendment) Regulations 2018 The Regulations Notice of the making of this Statutory Instrument was published in “Iris Oifigiúil” of 12th October, 2018. I, HEATHER HUMPHREYS, Minister for Business, Enterprise and Innovation, in exercise of the powers conferred on me by section 3 […]