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Version status: Revoked | Document consolidation status: Updated to reflect all known changes
Version date: 24 June 2015 - onwards
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Regulation 13 Auditors' Reports.

Revoked from 24 June 2015

(1) The auditors of a section 2 (2) company shall make report to the members in accordance with section 193 of the Companies Act, 1990, and the company shall not be entitled to rely on the exemption referred to in section 193(4A)(b) (inserted by the European Communities (International Financial Reporting Standards and Miscellaneous Amendments) Regulations 2005) in relation to the preparation of its accounts.

(2) The report of the auditors shall also contain the information required by section 15 of the Companies (Amendment) Act, 1986, in relation to both the individual and group accounts prepared by a company to which these Regulations apply.

(3) Where a section 2(2) parent company referred to in Regulation 11A produces a corporate governance statement in respect of a financial year in a separate report in accordance with Regulation 11A(3), the auditors of that parent company, when preparing their report under section 193 of the Companies Act 1990 (No. 33 of 1990) for that financi

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