1. Irish Company Law
  2. Legislation (IE)
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  4. 2015
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  1. Irish Collective Asset-management Vehicles Act 2015 (No. 2) (ICAV Act)
  2. Part 7 Accounts, reports and auditing (ss. 109-139)
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Part 7 Accounts, reports and auditing (ss. 109-139)

Comparing proposed amendment...
Chapter 1 Accounting records (ss. 109-115)
In force
 109. Obligation to keep adequate accounting records
In force
 110. Basic requirements for accounting records
In force
 111. Where accounting records are to be kept
In force
 112. Access to accounting records
In force
 113. Retention of accounting records
In force
 114. Accounting records: offences
In force
 115. Personal liability of officers where adequate accounting records not kept
Chapter 2 Annual accounts (ss. 116-117)
In force
 116. Annual accounts
In force
 117. Accounts to include information about directors
Chapter 3 Directors' reports (ss. 118-119)
In force
 118. Directors' report
In force
 119. Revised directors' reports
Chapter 4 Audit (ss. 120-139)
In force
 120. Auditor reports on accounts
In force
 121. Consideration by auditor of consistency of directors' report with ICAV's accounts
In force
 122. Duty of auditor in relation to suspected commission of indictable offence
In force
 123. Eligibility to be auditor
In force
 124. Auditor acting where ineligible
In force
 125. Appointment of auditors
In force
 126. Casual vacancy
In force
 127. Partnerships
In force
 128. Auditor's access to records
In force
 129. Rights of auditors
In force
 130. Remuneration of auditors
In force
 131. Power of competent authority
In force
 132. Removal of auditor
In force
 133. Resolution for removal of auditor
In force
 134. Auditor who has been removed
In force
 135. Resignation of auditor
In force
 136. Statement of circumstances
In force
 137. Auditor who has resigned
In force
 138. Requirements consequent on ceasing to hold office
In force
 139. Withdrawal of approval
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