Companies Act, 1990
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Transitional provisions concerning register. |
199.—(1) Subject to subsection (2), a body of accountants whose recognition has been renewed by the Minister under section 191 (1) or which has been recognised under section 191 (3) shall, within one month after such renewal or recognition, deliver to the registrar of companies the name and address of each of its members who is qualified for appointment under the Companies Acts as auditor of a company or as a public auditor. | |
(2) Without prejudice to the generality of subsection (1), a body of accountants based outside the State, whose recognition is renewed or granted as aforesaid, shall notify details of those of its members who wish to practise in the State. | ||
(3) Every person who, immediately before the commencement of this section, holds an authorisation from the Minister under the Companies Acts to act as auditor of a company or as a public auditor (otherwise than by virtue of membership of a recognised body of accountants) shall, within one month after such commencement, deliver his name and address to the registrar of companies. | ||
(4) If default is made in complying with subsection (1), the body of accountants concerned shall be guilty of an offence. |