1. Irish Company Law
  2. Legislation (IE)
  3. Statutory Instruments
  4. 2016
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  1. European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014) Regulations 2016 [S.I. No. 312 of 2016]
  2. Part 4 Approval of Statutory Auditors and Audit Firms, Prohibition on Unapproved Persons Acting as Auditor, etc. (regs. 37-56)
  3. Chapter 1 Approval of Statutory Auditors and Audit Firms (regs. 37-48)
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Chapter 1 Approval of Statutory Auditors and Audit Firms (regs. 37-48)

Comparing proposed amendment...
Revoked
 Regulation 37 Applications for approval, general principle as to good repute, etc.
Revoked
 Regulation 38 Basis on which audit firms approved in other Member States may carry out audits in State
Revoked
 Regulation 39 Restriction as to persons who may carry out statutory audits
Revoked
 Regulation 40 Restriction on acting as statutory auditor
Revoked
 Regulation 41 Restriction on acting as statutory audit firm
Revoked
 Regulation 42 Offence for contravening Regulation 39, 40 or 41
Revoked
 Regulation 43 Conditions for approval as statutory auditor
Revoked
 Regulation 44 Transitional provisions
Revoked
 Regulation 45 Appropriate qualification for purpose of Regulation 43(a)
Revoked
 Regulation 46 Conditions for approval as statutory audit firm
Revoked
 Regulation 47 Powers of Director of Corporate Enforcement
Revoked
 Regulation 48 Evidence in prosecutions under Regulation 47
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