Without prejudice to Regulation 141 and unless Regulation 135(6), (7), (8) or (9) applies to it, an audit report provided by a third-country auditor or audit entity concerning the annual or group financial statements of a company falling within Regulation 135(3) shall have no legal effect in the State if the third-country auditor or audit entity that provides it is not registered under Part 6.
Version status: Revoked | Document consolidation status: Updated to reflect all known changes
Version date: 21 September 2018 - onwards
Regulation 137 Audit by non-registered auditor or audit entity - consequence
Revoked from 21 September 2018