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 3 Confidentiality and Professional Secrecy (regs. 67-76)
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Chapter 3 Confidentiality and Professional Secrecy (regs. 67-76)

Comparing proposed amendment...
Revoked
 Regulation 67 Rules of confidentiality to apply
Revoked
 Regulation 68 Supplemental provisions in relation to Regulation 67
Revoked
 Regulation 69 Saving
Revoked
 Regulation 70 Rules of confidentiality in relation to entities in third countries
Revoked
 Regulation 71 Incoming statutory auditor or audit firm to be afforded access to information
Revoked
 Regulation 72 Access by recognised accountancy body to audit documents
Revoked
 Regulation 73 Access by Supervisory Authority to information and documents held by recognised accountancy bodies or relevant persons
Revoked
 Regulation 74 Professional privilege
Revoked
 Regulation 75 No liability for acts done in compliance with Regulations
Revoked
 Regulation 76 Restriction of section 940 of Companies Act 2014
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