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Chapter 1 Approval of Statutory Auditors and Audit Firms (regs. 37-48) |
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Regulation 37 Applications for approval, general principle as to good repute, etc. |
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Regulation 38 Basis on which audit firms approved in other Member States may carry out audits in State |
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Regulation 39 Restriction as to persons who may carry out statutory audits |
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Regulation 40 Restriction on acting as statutory auditor |
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Regulation 41 Restriction on acting as statutory audit firm |
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Regulation 42 Offence for contravening Regulation 39, 40 or 41 |
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Regulation 43 Conditions for approval as statutory auditor |
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Regulation 44 Transitional provisions |
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Regulation 45 Appropriate qualification for purpose of Regulation 43(a) |
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Regulation 46 Conditions for approval as statutory audit firm |
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Regulation 47 Powers of Director of Corporate Enforcement |
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Regulation 48 Evidence in prosecutions under Regulation 47 |
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Chapter 2 Aptitude Test (regs. 49-51) |
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Regulation 49 Aptitude test to be passed |
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Regulation 50 Scope of aptitude test |
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Regulation 51 Adequate standards to be applied in administration of aptitude test |
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Chapter 3 Withdrawal of approval (regs. 52-56) |
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Regulation 52 Grounds for mandatory withdrawal of approval in case of statutory auditor |
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Regulation 53 Grounds for mandatory withdrawal in case of statutory audit firm |
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Regulation 54 Appeals against withdrawal of approval |
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Regulation 55 Certain persons to be notified of withdrawal of approval |
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Regulation 56 Other persons to be notified of withdrawal of approval |
