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 5 Standards and Provisions Applicable to Statutory Auditors and Audit Firms (regs. 57-83)
  3. Chapter 1 Appointment of Statutory Auditors or Audit Firms (regs. 57-61)
  4. Regulation 61 Directors' report to include date of last appointment of statutory auditor or audit firm
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Version status: Revoked | Document consolidation status: Updated to reflect all known changes
Version date: 21 September 2018 - onwards
  Version 3 of 3    

Regulation 61 Directors' report to include date of last appointment of statutory auditor or audit firm

Revoked from 21 September 2018

(1) The directors' report shall contain details of the date of appointment of the public-interest entity's statutory auditor or audit firm.

(2) Where a public-interest entity has sought an extension from the Supervisory Authority under Regulation 105, pursuant to Article 17(6) of Regulation (EU) No 537/2014, the directors' report shall also contain details of the extension granted.

(3) In this Regulation, "directors' report" means the directors' report required by section 325 of the Companies Act 2014.

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