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182. Interpretation of Part X. |
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183. Appointment and removal of auditors. |
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184. Resolutions relating to appointment and removal of auditors and rights of auditors who have been removed. |
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185. Resignation of auditors. |
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186. Requisitioning of general meeting of company by resigning auditor. |
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187. Qualification for appointment as auditor. |
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188. Persons undergoing training on 1 January, 1990. |
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189. Approval of qualifications obtained outside the State. |
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190. Consultation by Supervisory Authority regarding standards and qualifications. |
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191. Recognition of body of accountants. |
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192. Provisions in relation to recognitions and authorisations by Minister under section 187. |
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192A. Statutory backing for disciplinary procedures of prescribed accountancy bodies. |
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193. Auditors' report and right of access to books and of attendance and audience at general meetings. |
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194. Duty of auditors if proper books of account not being kept. |
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195. Prohibition on acting in relation to audit while disqualification order in force. |
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196. Powers of auditors in relation to subsidiaries. |
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197. Penalty for false statements to auditors. |
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198. Register of auditors. |
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199. Transitional provisions concerning register. |
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200. Duty to keep registrar informed. |
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201. Power to make supplementary regulations. |
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202. Keeping of books of account. |
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203. Liability of officers of company to penalty where proper books of account not kept. |
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204. Personal liability of officers of company where proper books of account not kept. |
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205. Commencement of Part X. |
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205A. Accounting standards. |
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205B. Audit committee. |
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205C. Disclosure of accounting policies. |
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205D. Disclosure of remuneration for audit, audit-related and non-audit work. |
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205E. Directors' compliance statement and related statement. |
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205F. Auditor's review of compliance statement and related statements. |
