Section 182 of the Act of 1990 is amended as follows:
(a) in the definition of "public auditor" by substituting "1896 to 1993;" for "1896 to 1993.";
(b) by inserting the following after the definition of "public auditor":
"'the Act of 2003' means the Companies (Auditing and Accounting) Act 2003;
'the 1993 Regulations' means the European Communities (Accounts) Regulations 1993 (S.I. No. 396 of 1993);
'the 1992 Regulations' means the European Communities (Companies: Group Accounts) Regulations 1992 (S.I. No. 201 of 1992).";
(c) by renumbering that section as section 182(1) and inserting the following:
"(2) For the purposes of sections 205B and 205D, each of the following is considered to be an affiliate of an auditor in a financial year:
(a) if the auditor is a firm -
(i) any other firm where, at any time during the financial year, both firms were under common ownership and control,
(ii) any body corporate in which the auditor, any firm mentioned in subparagraph (i) or (iv) or any b