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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 31 March 2024 - onwards
Version 3 of 3

83. Interpretation (Part IX).

In this Part -

"annual statement of accounts" shall be construed in accordance with section 85;

"Commission" means the Standards in Public Office Commission;

"financial year" means a period of 12 months ending on 31 December;

"FRS 102" means the accounting standard entitled 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', issued by the Financial Reporting Council Limited (being a body prescribed under the Companies Act 2014 (Accounting Standards) (Prescribed Body) Regulations 2018 (S.I. No. 84 of 2018));

"guidelines" means guidelines published by the Commission under section 89;

"political party" means a political party registered in the Register of Political Parties in accordance with Chapter 6 of Part 2 of the Electoral Reform Act 2022 as a party organised to contest an election for membership of Dáil Éireann or an election for membership of the European Parliament or both such elections;