1. Irish Financial Services Law
  2. Legislation (IE)
  3. Statutory Instruments
  4. 2011
Date-stamp loading
  1. European Communities (Undertakings for Collective Investment in Transferable Securities) Regulations 2011 [S.I. No. 352 of 2011]
  2. Part 10 Obligations concerning Information to be provided to Investors (regs. 88-102A)
  3. Chapter 1 Publication of prospectus and periodical reports (regs. 88-95)
  4. Regulation 93 Auditing of accounting information
Previous Next
Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 9 June 2017 - onwards
  Version 3 of 3    

Regulation 93 Auditing of accounting information

(1) The accounting information given in the annual report shall be audited -

(a) in accordance with Directive 2006/43/EC of the European Parliament and of the Council of 17 May 2006 [OJ No. L157, 9.6.2006, p. 87.] as amended by Directive 2014/56/EU of the European Parliament and of the Council of 16 April 2014 [OJ No. L158, 27.5.2014, p. 196.] on statutory audits of annual accounts and consolidated accounts, and

(b) by one or more persons empowered by law to audit accounts in accordance with the Companies Act 2014.

(2) The auditor's report, including any qualifications, shall be reproduced in full in the annual report.

(3) The form of the auditor's report shall comply with the requirements of section 336 of the Companies Act 2014 subject to the modification that references in that section to a company shall be construed as references to a UCITS.

Comparing proposed amendment...
Previous Next