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Companies (Auditing and Accounting) Act, 2003 (Procedures Governing the Conduct of Section 24 Investigations) Regulations, 2012 [S.I. No. 97 of 2012]Introductory TextPart 1 Preliminary and General (regs. 1-2)Regulation 1 Citation and applicationRegulation 2 InterpretationPart 2 Section 24 Committees (regs. 3-21)Regulation 3 Section 24 CommitteesRegulation 4 Preliminary Investigation CommitteeRegulation 5 Investigation CommitteeRegulation 6 Appointment of Legal AdvisersRegulation 7 Conduct of the full InvestigationRegulation 8 Oral HearingsRegulation 9 Standard of ProofRegulation 10 Decision of the AuthorityRegulation 11 SanctionsRegulation 12 When Decision takes effectRegulation 13 AppealRegulation 14 Publication of decisionRegulation 15 SettlementRegulation 16 NoticesRegulation 17 Designation of an "authorised person" by a relevant personRegulation 18 Deferral of InvestigationRegulation 19 Transcripts and copies of evidenceRegulation 20 Confidentiality of InformationRegulation 21 PaymentsGiven underExplanatory Note
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Version status: | Document consolidation status: Updated to reflect all known changes
Version date: 21 January 2020 - onwards
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