S.I. No. 630/2020 - Companies (Statutory Audits) Act 2018 (Commencement) Order 2020

Notice of the making of this Statutory Instrument was published in

“Iris Oifigiúil” of 25th December, 2020.

I, ROBERT TROY, Minister of State at the Department of Enterprise, Trade and Employment, in exercise of the powers conferred on me by section 1 (8) of the Companies (Statutory Audits) Act 2018 (No. 22 of 2018) (as adapted by the Business, Enterprise and Innovation (Alteration of Name of Department and Title of Minister) Order 2020) ( S.I. No. 519 of 2020 )) and the Enterprise, Trade and Employment (Delegation of Ministerial Functions) (No. 2) Order 2020 ( S.I. No. 580 of 2020 ), hereby order as follows:

1. This Order may be cited as the Companies (Statutory Audits) Act 2018 (Commencement) Order 2020.

2. The 16th day of December 2020 is appointed as the day on which so much of the Companies (Statutory Audits) Act 2018 (No. 22 of 2018) as is not in operation shall come into operation.

GIVEN under my hand,

15 December 2020

ROBERT TROY,

Minister of State at the Department of Enterprise, Trade and Employment.

EXPLANATORY NOTE

(This note is not part of the Instrument and does not purport to be a legal interpretation.)

This Order appoints 16 December 2020 as the date on which paragraphs (a), (h), (i) and (j) of section 3(1) and section 9 of the Companies (Statutory Audits) Act 2018 come into operation. These are commenced in parallel with the Companies (Amendment) Act 2019 .