Companies (Auditing and Accounting) Act 2003
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Amendment of Defamation Act 1961. |
58.—Paragraph II of the Second Schedule to the Defamation Act 1961 (which specifies statements that carry qualified privilege subject to explanation or contradiction) is amended by inserting the following after paragraph 6: | |
“7. (1) A copy or fair and accurate report or summary of any decision, direction, report, investigation, statement or notice made, given, prepared, published or served by the Irish Auditing and Accounting Supervisory Authority. | ||
(2) In this paragraph, ‘statement’ includes the following: | ||
(a) any advice, admonition or censure given or administered by the Irish Auditing and Accounting Supervisory Authority under section 23 of the Companies (Auditing and Accounting) Act 2003; | ||
(b) any certificate of refusal issued by that Authority in connection with an investigation under section 24 of the Companies (Auditing and Accounting) Act 2003; | ||
(c) any notice given or statement made by that Authority under section 26 of the Companies (Auditing and Accounting) Act 2003 respecting whether a company's accounts comply with the Companies Acts. | ||
(3) Nothing in this paragraph or any other provision of this Act limits section 33 of the Companies (Auditing and Accounting) Act 2003.”. |