1. Irish Financial Services Law
  2. Legislation (IE)
  3. Statutory Instruments
  4. 2011
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  1. European Communities (Electronic Money) Regulations 2011 [S.I. No. 183 of 2011]
  2. Part 2 Requirements for the Taking Up, Pursuit and Prudential Supervision of Business of Electronic Money Institutions (regs. 6-51)
  3. Chapter 3 Conditions of authorisation (regs. 13-26C)
  4. Regulation 19 Accounting and statutory audit
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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 13 January 2018 - onwards
  Version 3 of 3    

Regulation 19 Accounting and statutory audit

(1) The European Union (Credit Institutions: Financial Statements) Regulations 2015 (S.I. No. 266 of 2015) and Regulation (EC) No 1606/2002 of the European Parliament and of the Council of 19 July 2002 [No. L 243, 11.9.2002, p.1.] shall apply to an electronic money institution, subject to the modification that a reference in the European Union (Credit Institutions: Financial Statements) Regulations 2015 to a credit institution shall be construed as a reference to an electronic money institution.

(2) Part 6 of the Companies Act 2014 (No. 38 of 2014) shall apply mutatis mutandis to an electronic money institution to which that Act does not otherwise apply.

(3) Unless exempted under the Companies Act 2014 (including as applied in accordance with paragraph (2)), where applicable, the European Union (Credit Institutions: Financial Statements) Regulations 2015, the annual accounts and consolidated accounts of an electronic money institution shall be audited by a statutory auditor or audit fi

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