Companies Act 2014
|
Provision in respect of certain discretion afforded by Commission Decision 2011/30/EU | ||
|
1448. (1) In this section— | ||
“2010 Audits Regulations” 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 2010 Audits Regulations; | ||
“third-country auditor” has the same meaning as in Regulation 3 of the 2010 Audits Regulations. | ||
(2) The Minister may by regulations provide that Chapter 3 of Part 8 of the 2010 Audits Regulations 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 2010 Audits Regulations 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). |