1. Irish Financial Services Law
  2. Legislation (IE)
  3. Statutory Instruments
  4. 1986
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  1. European Communities (Life Assurance Accounts, Statements and Valuations) Regulations, 1986 [S.I. No. 437 of 1986]
  2. Schedule 3
  3. Schedule 3, Part 1
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Version status: Revoked | Document consolidation status: Updated to reflect all known changes
Version date: 1 January 2016 - onwards
  Version 2 of 2    

Schedule 3, Part 1

Revoked from 1 January 2016

Auditors' Report

1. The auditors' report required by Article 21 shall, in addition to any statement required by the Companies Acts, 1963 to 1986, state, -

(a) in the auditors' opinion, whether the parts of the return required to be audited (that is Forms 1 to 20) have been properly prepared in accordance with the provisions of the Regulations of 1984 and these Regulations;

(b) in the auditors' opinion and according to the information and explanations they have received, -

(i) whether the certificate required to be signed by the directors in accordance with Article 22 (a) has been properly prepared in accordance with the Regulations of 1984 and these Regulations;

and

(ii) whether it was reasonable for the persons giving the certificate to have made the statements therein;

(c) that in giving their opinion the auditors have relied, -

(i) on the certificate of the actuary given in accordance with Part 3 of this Schedule with respect to the mathematical reserves and required minimum so

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