Comptroller and Auditor General and Committees of the Houses of the Oireachtas (Special Provisions) Act, 1998
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Powers of auditor regarding related companies, etc. |
8.—If it appears to an auditor appointed under section 2 to be necessary to do so for the purpose of the performance of his or her functions under this Act, he or she may exercise the powers conferred on him or her by this Act— | |
(a) in relation to any company that, for the purposes of the Companies Act, 1990 , is related to a financial institution specified in section. 2 (1) or, in the case of such an institution that is not a company, would be so related if it were a company, or | ||
(b) in relation to any body incorporated outside the State in so far as it is carrying on or at any time carried on any business in the State. |