SI No 312 of 2016 European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014) Regulations 2016

European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014) Regulations 2016, SI No 312 of 2016, were signed into law on 15 June, 2016.

These Regulations give effect to (i) Directive 2014/56/EU of the European Parliament and of the Council of 16 April 2014 amending Directive 2006/43/EC on statutory audits of annual accounts and consolidated accounts and (ii) certain provisions of Regulation (EU) No 537/2014 of the European Parliament and of the Council of 16 April 2014 on specific requirements regarding statutory audit of public-interest entities and repealing Commission Decision 2005/909/EC.

Consequential amendments to the Companies Act 2014 are included in these Regulations.

These Regulations replace the European Communities (Statutory Audits) (Directive 2006/43/EC) Regulations 2010 (SI No 220 of 2010).

Copies of these Regulations can be purchased from the Government Publications Office, 52 St Stephens Green, Dublin 2.

Published by Commerce, Consumer and Competition

Topics: Company Law, Company and Corporate Law

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