Skip to main content
What's new
All What's new
European
What's new - All
<hr>
What's new - last 24 hrs
What's new - last 7 days
What's new - last 30 days
<hr>
New EU Legislation
European Commission
European Banking Authority
European Securities and Markets Authority
European Insurance and Occupational Pensions Authority
<hr>
Consultations and similar
Commentaries
<hr>
Downloads and Exports
Latest news by Topics
International
What's new - All
<hr>
What's new - last 24 hrs
What's new - last 7 days
What's new - last 30 days
<hr>
Bank for International Settlements
Basel Committee on Banking Supervision
Egmont Group
International Association of Insurance Supervisors
International Monetary Fund
<hr>
Consultations and similar
Commentaries
<hr>
Downloads and Exports
Latest news by Topics
Downloads and Exports
Legislation
EU Legislation
EU Legislation - Search
EU Legislation - What's new
<hr>
Directives
Regulations
Proposals
Drafts
<hr>
Latest EU Legislation
Recent effective dates
Upcoming effective dates
Organisations
Commentaries
Consultations
<hr>
Closing soon
Recently closed
Sanctioned regimes
All - Documents by sanctioned regimes
<hr>
Haiti
ISIL (Da'esh) and Al-Qaida organisations
Iran
Iraq
Russia/Ukraine-related
Russian Harmful Foreign Activities
Syria
<hr>
IFRSs
What's new - International Accounting Standards
<hr>
IFRSs
IFRS Sustainability Disclosure Standards
IAS
<hr>
All IASB material
<hr>
Consultations - IFRS Foundation & IASB
<hr>
Commentaries
Regulatory calendar
View - Full calendar
<hr>
Future years - 2025
Future years - 2026
<hr>
Past years - 2024
Past years - 2023
Past years - 2022
Past years - 2021
Past years - all
Quicklinks
Accounting, Auditing, Actuarial
European Law
International Accounting Standards
International Material
Sanctions
More
Username
Password
Log in
Request a trial
anonymous
My details
Change password
Subscription details
<hr>
Page change alerts
<hr>
Previous searches
Recently viewed
Irish Company Law
Legislation (IE)
Acts
2003
Information
Table of Contents
Table of Contents
Expand all headings
Collapse all headings
Expand side bar
Collapse side bar
Companies (Auditing and Accounting) Act 2003 (No. 44)
Introductory Text
Acts Referred to
Part 1 Preliminary Matters (ss. 1-3)
1. Short title, collective citation and construction.
2. Commencement.
3. Interpretation.
Part 2 Irish Auditing and Accounting Supervisory Authority (ss. 4-33)
4. Interpretation of this Part.
5. Establishment of Supervisory Authority.
6. Membership.
7. Alterations in memorandum and articles of association.
8. Objects.
9. Functions.
10. General powers.
11. Board of directors.
12. Chief executive officer.
13. Work programme.
14. Funding.
14A. Funding in respect of functions of Supervisory Authority under certain regulations.
15. Reserve fund and levy.
16. Excess revenue.
17. Staff.
18. Disclosure of interests by directors.
19. Disclosure of interests by staff.
20. Superannuation.
21. Accounts and audit.
22. Accountability mechanisms.
23. Intervention in disciplinary process of prescribed accountancy bodies.
24. Investigation of possible breaches of standards of prescribed accountancy bodies.
25. Review of members of recognised accountancy bodies.
26. Review of whether accounts comply with Companies Acts.
27. Delegation of Supervisory Authority's functions and powers.
28. Hearings, privileges and procedural rules.
29. Appeals to and orders of High Court, including orders confirming decisions of Supervisory Authority.
30. Supervisory Authority's seal and instruments.
31. Confidentiality of information.
32. Transfer of certain functions to Supervisory Authority and related transitional provisions.
33. Liability of Supervisory Authority for acts, omissions, etc.
Part 3 Other Measures to Strengthen the Regulation of Auditors (ss. 34-47)
34. Amendment of section 182 of Act of 1990 (interpretation of Part X).
35. Amendment of section 187 of Act of 1990 (qualifications for appointment as auditor).
36. Amendment of Act of 1990 - new section 192A.
37. Amendment of section 194 of Act of 1990 (duty of auditors).
38. Amendment of section 198 of Act of 1990 (register of auditors).
39. Amendment of section 199 of Act of 1990 (provisions concerning register of auditors).
40. Amendment of section 200 of Act of 1990 (duty to keep registrar informed).
41. Amendment of Act of 1990 - new section 205A.
42. Amendment of Act of 1990 - new section 205B.
43. Amendment of Act of 1990 - new section 205C.
44. Amendment of Act of 1990 - new section 205D.
45. Amendment of Act of 1990 - new sections 205E and 205F.
46. Amendment of section 127 of Act of 1963 (annual return date).
47. Amendment of section 128 of Act of 1963 (documents to be annexed to annual return).
Part 4 Regulations and Miscellaneous Matters (ss. 48-59)
48. Minister's power to make regulations.
49. Prior approval by Oireachtas required for certain regulations.
50. Laying of other regulations before Oireachtas.
51. Amendment of Company Law Enforcement Act 2001.
52. Amendment of Company Law Enforcement Act 2001 (certificate evidence).
53. Amendment of Companies (Amendment) (No. 2) Act 1999 (exemption from requirement to have accounts audited).
54. Amendment of section 43 of Companies (Amendment) (No. 2) Act 1999 (Company to have director resident in State).
55. Amendment of section 13 of Companies (Amendment) Act 1982.
56. Amendment of section 200 of Act of 1963 (avoidance of provisions exempting officers and auditors from liability).
57. Amendment of Companies Acts (default provisions).
58. Amendment of Defamation Act 1961.
59. Revocation of regulations.
Schedule 1 Transfer of Functions to Supervisory Authority
Schedule 2
Page Overview
Commencement Orders
Document Overview
Document Overview
Tools
Set document view date
Set a date to view the document
Date-Stamp
Set the date
Text comparison
Text comparison options
Full text - Date 1 vs Date 2
Amendments requiring commencement - Current text vs Text requiring commencement
Draft proposed changes - Current text vs Text proposed by drafting documents
Coming soon: Any documents - Any document vs Another document at any date
Print / Export
Print / Export options
Current page
Whole document
Selected pages
Consolidated PDF of the entire document as of 12th December 2024
Excel export
Export
Export line by line
Export provision to provision
Report template
Report template
Create report template
Notification
Alert me to changes
Monitor this page
Monitor this document
Alert me to changes
You will receive an email notification when your chosen page or document has an amendment, proposed amendment or comes into force.
Manage alerts
Bookmark
Bookmarks
This page
This bookmark has been promoted to your quicklinks.
This document
This bookmark has been promoted to your quicklinks.
Manage bookmarks
Search within this document
Search within this document
GO
View previous searches
Share / Source link
Share
Get page link
Share via email application
Get direct link
https://service.betterregulation.com/document/20658
Companies (Auditing and Accounting) Act 2003 (No. 44)
Part 4 Regulations and Miscellaneous Matters (ss. 48-59)
58. Amendment of Defamation Act 1961.
Previous
Next
Version status:
Repealed
| Document consolidation status:
Updated to reflect all known changes
Version date: 1 June 2015 - onwards
Version 3 of 3
58. Amendment of Defamation Act 1961.
Repealed from 1 June 2015
[deleted]
Previous
Next
Log in
Username
Password
Remember me
Log in
Request a trial
The best way to experience Better Regulation is to try it - free and without obligation.
Take a trial