Companies (Auditing and Accounting) Act, 2003 (Procedures Governing the Conduct of Section 24 Investigations) Regulations, 2012 [S.I. No. 97 of 2012]

	Introductory Text
	Part 1 Preliminary and General (regs. 1-2)
	Regulation 1 Citation and application
	Regulation 2 Interpretation
	Part 2 Section 24 Committees (regs. 3-21)
	Regulation 3 Section 24 Committees
	Regulation 4 Preliminary Investigation Committee
	Regulation 5 Investigation Committee
	Regulation 6 Appointment of Legal Advisers
	Regulation 7 Conduct of the full Investigation
	Regulation 8 Oral Hearings
	Regulation 9 Standard of Proof
	Regulation 10 Decision of the Authority
	Regulation 11 Sanctions
	Regulation 12 When Decision takes effect
	Regulation 13 Appeal
	Regulation 14 Publication of decision
	Regulation 15 Settlement
	Regulation 16 Notices
	Regulation 17 Designation of an "authorised person" by a relevant person
	Regulation 18 Deferral of Investigation
	Regulation 19 Transcripts and copies of evidence
	Regulation 20 Confidentiality of Information
	Regulation 21 Payments
	Given under
	Explanatory Note