15th June 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.
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