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Number 22 of 2018
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COMPANIES (STATUTORY AUDITS) ACT 2018
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CONTENTS
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PART 1
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Preliminary and General
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1. Short title, collective citations, construction and commencement
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2. Definition
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3. Repeals and revocations
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PART 2
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Amendment of Principal Act
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4. Amendment of section 2 of Principal Act
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5. Amendment of section 35 of Principal Act
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6. Amendment of section 322 of Principal Act
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7. Amendment of section 336 of Principal Act
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8. Amendment of section 337 of Principal Act
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9. Amendment of section 346 of Principal Act
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10. Amendment of Principal Act - substitution of sections 363 and 364
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11. Amendment of section 380 of Principal Act
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12. Amendment of section 390 of Principal Act
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13. Amendment of section 394 of Principal Act
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14. Amendment of section 865 of Principal Act
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15. Amendment of section 869 of Principal Act
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16. Function imposed on Registrar under section 930D
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17. Amendment of section 900 of Principal Act
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18. Amendment of section 904 of Principal Act
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19. Amendment of section 905 of Principal Act
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20. Amendment of section 906 of Principal Act
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21. Amendment of section 907 of Principal Act
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22. Amendment of section 915 of Principal Act
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23. Amendment of section 916 of Principal Act
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24. Amendment of section 918 of Principal Act
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25. Amendment of section 919 of Principal Act
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26. Amendment of section 930 of Principal Act
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27. Amendment of Principal Act - insertion of sections 930A to 930D
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28. Provisions in relation to recognition by Supervisory Authority under section 930
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29. Amendment of section 931A of Principal Act
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30. Provisions that apply when recognised accountancy body is not able to perform Part 27 function
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31. Consultation by Supervisory Authority regarding standards and qualifications
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32. Intervention in disciplinary process of prescribed accountancy bodies and supervision of recognised accountancy bodies
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33. Resolution of suspected non-compliance by agreement - relevant body
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34. Investigation of possible breaches of standards of prescribed accountancy bodies or relevant contraventions by statutory auditors
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35. Amendment of Principal Act - insertion of sections 934A to 934I
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36. Amendment of section 935 of Principal Act
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37. Amendment of Principal Act - insertion of sections 936A and 936B
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38. Amendment of section 937 of Principal Act
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39. Amendment of section 938 of Principal Act
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40. Amendment of section 940 of Principal Act
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41. Amendment of section 941 of Principal Act
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42. Amendment of section 942 of Principal Act
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43. Amendment of section 943 of Principal Act
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44. Amendment of section 949 of Principal Act
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45. Amendment of Principal Act - insertion of sections 957A to 957I
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46. Amendment of section 1097 of Principal Act
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47. Amendment of section 1291 of Principal Act
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48. Amendment of section 1305 of Principal Act
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49. Amendment of section 1401A of Principal Act
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50. Amendment of section 1438 of Principal Act
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51. Statutory audits
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52. Amendment of Schedule 5 to Principal Act
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53. Amendment of Principal Act - insertion of Schedules
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PART 3
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Consequential Amendments
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54. Definitions (Part 3)
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55. Amendment of section 13 of Act of 1893
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56. Amendment of section 14 of Act of 1893
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57. Amendment of section 16 of Act of 1893
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58. Penalties for certain offences
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59. Amendment of section 75 of Act of 1893
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60. Amendment of section 79 of Act of 1893
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61. Amendment of Schedule II to Act of 1893
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62. Amendment of section 26 of Act of 1896
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63. Amendment of section 27 of Act of 1896
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64. Amendment of section 80 of Act of 1896
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65. Offence to contravene section 26(4) or (5)
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66. Amendment of section 100 of Act of 1896
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67. Amendment of section 106 of Act of 1896
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68. Amendment of section 2 of Industrial and Provident Societies (Amendment) Act 1913
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69. Amendment of section 10B of Ministerial and Parliamentary Offices Act 1938
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70. Amendment of section 8 of Seanad Electoral (Panel Members) Act 1947
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71. Amendment of section 25C of Electoral Act 1992
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72. Amendment of section 114 of Credit Union Act 1997
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73. Amendment of Electoral Act 1997
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74. Amendment of Irish Collective Asset-management Vehicles Act 2015
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75. Amendment of European Communities (Undertakings for Collective Investment in Transferable Securities) Regulations 2011
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SCHEDULE 1
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SCHEDULE 2
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Acts Referred to
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Companies Act 2014
(No. 38)
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Credit Union Act 1997
(No. 15)
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Credit Union Acts 1997 to 2012
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Data Protection Acts 1988 to 2018
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Electoral Act 1992
(No. 23)
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Electoral Act 1997
(No. 25)
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Electoral Acts 1992 to 2016
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Electronic Commerce Act 2000
(No. 27)
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Friendly Societies (Amendment) Act 1977
(No. 17)
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Friendly Societies Act 1896
(59 & 60 Vict., c. 25)
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Friendly Societies Acts 1896 to 2014
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Industrial and Provident Societies (Amendment) Act 1913
(No. 32)
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Industrial and Provident Societies Act 1893
(56 & 57 Vict., c. 39)
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Industrial and Provident Societies Acts 1893 to 2014
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Irish Collective Asset-management Vehicles Act 2015
(No. 2)
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Ministerial and Parliamentary Offices Act 1938
(No. 38)
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Ministerial and Parliamentary Offices Acts 1938 to 2009
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Oireachtas (Ministerial and Parliamentary Offices) (Amendment) Act 2014
(No. 6)
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Seanad Electoral (Panel Members) Act 1947
(No. 42)
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Seanad Electoral (Panel Members) Acts 1947 to 2015
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Number 22 of 2018
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COMPANIES (STATUTORY AUDITS) ACT 2018
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An Act to give further effect to Directive 2006/43/EC of the European Parliament and of the Council of 17 May 20061
on statutory audits of annual accounts and consolidated accounts, amending Council Directives 78/660/EEC and 83/349/EEC and repealing Council Directive 84/253/EEC, as amended by Directive 2014/56/EU of the European Parliament and of the Council of 16 April 20142
amending Directive 2006/43/EC on statutory audits of annual accounts and consolidated accounts, and giving further effect to certain provisions of Regulation (EU) No 537/2014 of the European Parliament and of the Council of 16 April 20143
on specific requirements regarding statutory audit of public-interest entities and repealing Commission Decision 2005/909/EC and, for that purpose, to amend the
Companies Act 2014
; to make provision for certain other amendments to that Act; to provide for the amendment of certain other enactments; and to provide for related matters.
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[25th July, 2018]
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Be it enacted by the Oireachtas as follows:
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1 OJ No. L 157, 9.6.2006, p.87
2 OJ No. L 158, 27.5.2014, p.196
3 OJ No. L 158, 27.5.2014, p.77 |
