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  1. Companies Act 2014 (No. 38)
  2. Part 28 Sustainability Reporting (ss. 1585-1648)
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Part 28 Sustainability Reporting (ss. 1585-1648)

Comparing proposed amendment...
Chapter 1 Preliminary and general (ss. 1585-1588)
In force
 1585. Interpretation - Part 28
In force
 1586. Definition of 'applicable company'
In force
 1587. Application of Part
In force
 1588. Non-application to certain financial products and undertakings
Chapter 2 Sustainability reporting (ss. 1589-1601)
In force
 1589. Key intangible resources
In force
 1590. Sustainability reporting
In force
 1591. Consultation with employees' representatives
In force
 1592. Derogation from section 1590 for certain applicable companies
In force
 1593. Deemed compliance with section 327(3)(b)
In force
 1594. Exemption from section 1590 for certain subsidiaries
In force
 1595. Conditions to be met for exemption in section 1594
In force
 1596. Consolidated sustainability reporting
In force
 1597. Consultation with employees' representatives
In force
 1598. Exemption from section 1596 for certain subsidiaries
In force
 1599. Conditions for exemption in section 1598
In force
 1600. Single electronic reporting format of directors' report of applicable companies
In force
 1601. Documents to be annexed to annual return: applicable companies
Chapter 3 Sustainability reporting concerning third-country undertakings (ss. 1602-1607)
In force
 1602. Interpretation - Chapter 3
In force
 1603. Sustainability reporting for applicable subsidiaries and applicable branches
In force
 1604. Documents to be annexed to annual return: applicable subsidiaries
In force
 1605. Documents to be delivered to Registrar: applicable branches
In force
 1606. Responsibility for drawing-up, publishing and making accessible sustainability reports concerning third-country undertakings
In force
 1607. Transitional provisions
Chapter 4 Assurance of sustainability reporting (ss. 1608-1625)
In force
 1608. Interpretation (Chapter 4)
In force
 1609. Appointment of statutory auditor for purposes of carrying out assurance of sustainability reporting
In force
 1610. Assurance standards to be applied
In force
 1611. Organisation of work of statutory auditors and audit firms when carrying out assurance of sustainability reporting
In force
 1612. Organisation of work of statutory auditors and audit firms-assurance files
In force
 1613. Assurance report on sustainability reporting
In force
 1614. Assurance of consolidated sustainability reporting
In force
 1615. Further responsibility of group auditor in relation to assurance of sustainability reporting
In force
 1616. Audit committees for public-interest entities - responsibilities in relation to assurance of sustainability reporting
In force
 1617. Resolution for accredited third party to prepare report on certain elements of sustainability reporting
In force
 1618. Prohibited non-audit services in case of assurance of sustainability reporting of public-interest entity
In force
 1619. Restrictions with regard to fees
In force
 1620. Confidentiality and professional secrecy
In force
 1621. Independence, objectivity and professional scepticism
In force
 1622. Irregularities
In force
 1623. Removal or resignation of statutory auditors from carrying out assurance of sustainability reporting
In force
 1624. Removal of statutory auditors from carrying out assurance of sustainability reporting of public-interest entities
In force
 1625. Notification to Supervisory Authority of certain matters regarding cessation of office
Chapter 5 Approval to carry out assurance of sustainability reporting (ss. 1626-1639)
In force
 1626. Approval to carry out assurance of sustainability reporting
In force
 1627. Conditions for approval to carry out assurance of sustainability reporting as statutory auditor
In force
 1628. Appropriate qualification for purpose of section 1627(a)
In force
 1629. Aptitude test to be passed
In force
 1630. Scope of aptitude test
In force
 1631. Adequate standards to be applied in administration of aptitude test
In force
 1632. Conditions for approval to carry out assurance of sustainability reporting as a statutory audit firm
In force
 1633. Basis on which audit firms approved in other Member States may carry out assurance of sustainability reporting in State
In force
 1634. Restriction as to persons who may carry out assurance of sustainability reporting
In force
 1635. Transitional provisions relating to approval of certain statutory auditors
In force
 1636. Public register
In force
 1637. Notification of information to Registrar
In force
 1638. Continuing education
In force
 1639. Withdrawal of approval under this Part
Chapter 6 Approval and registration of third-country auditors for purposes of carrying out assurance of sustainability reporting (ss. 1640-1641)
In force
 1640. Approval of third-country auditors to carry out assurance of sustainability reporting
In force
 1641. Registration of third-country audit firms and third-country audit entities for assurance of sustainability reporting
Chapter 7 Quality assurance and oversight of statutory auditors carrying out assurance of sustainability reporting (ss. 1642-1648)
In force
 1642. System of quality assurance
In force
 1643. Organisation of quality assurance system
In force
 1644. Quality assurance review deemed to include individual auditors in certain cases
In force
 1645. Right of recognised accountancy body as regards professional discipline
In force
 1646. System of investigation and penalties
In force
 1647. Co-operation and mutual recognition of regulatory arrangements between Member States
In force
 1648. Transfer of assurance working papers etc. to third-country competent authorities
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