Companies (Miscellaneous Provisions) Act 2013
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Provision in respect of certain discretion afforded by Commission Decision 2011/30/EU | ||
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8. (1) In this section— | ||
“Regulations of 2010” means the European Communities (Statutory Audits)(Directive 2006/43/EC) Regulations 2010 ( S.I. No. 220 of 2010 ); | ||
“third-country audit entity” has the same meaning as in Regulation 3 of the Regulations of 2010; | ||
“third-country auditor” has the same meaning as in Regulation 3 of the Regulations of 2010. | ||
(2) The Minister may by regulations provide that Chapter 3 of Part 8 of the Regulations of 2010 shall apply to third-country auditors and third-country audit entities that carry out audits of the annual or group accounts of a company falling within Regulation 113(2) of the Regulations of 2010 and incorporated in a country listed in Annex II to Commission Decision 2011/30/EU of 19 January 2011 (as amended by Commission Decision 2013/288/EU of 13 June 2013), including that Annex as it stands— | ||
(a) amended from time to time, or | ||
(b) replaced by another Annex (or an equivalent provision listing third countries for the purpose of the discretion of the kind afforded to Member States by Article 2(4) of Commission Decision 2011/30/EU of 19 January 2011). | ||
(3) Every regulation under this section shall be laid before each House of the Oireachtas as soon as may be after it is made and, if a resolution annulling the regulation is passed by either such House within the next 21 days on which that House has sat after the regulation is laid before it, the regulation shall be annulled accordingly, but without prejudice to the validity of anything done previously thereunder. |