Companies (Miscellaneous Provisions) Act 2013

11.

Short title, construction and commencement

11. (1) This Act may be cited as the Companies (Miscellaneous Provisions) Act 2013.

(2) The Companies Acts and this Act shall be read together as one.

(3) Subject to subsections (4) and (5), this Act shall come into operation on such day or days as the Minister may appoint by order or orders either generally or with reference to any particular purpose or provision and different days may be so appointed for different purposes or provisions.

(4) Sections 1 , 5 , 6 , 9 and 10 shall come into operation on the date of the passing of this Act.

(5) Section 7 shall come into operation on such day as the Minister appoints by order (not being a day earlier than the day specified in subsection(6)).

6) The last-mentioned day in subsection (5) is the day on which the following function stands transferred, by virtue of an enactment or an instrument thereunder, to the Irish Auditing and Accounting Supervisory Authority, namely the function of having in place a system of quality assurance, being the system—

(a) referred to in Regulation 83(1) of the Regulations of 2010 (within the meaning of section 8 ), and

(b) in so far as it relates to the activities of statutory auditors and audit firms in auditing the accounts of public-interest entities (within the meaning of those Regulations).

Annotations:

Editorial Notes:

E1

Power pursuant to section exercised (14.08.2014) by Companies (Miscellaneous Provisions) Act 2013 (Section 2) (Commencement) Order 2014 (S.I. No. 285 of 2014).

2. The 14th day of July 2014 is appointed as the day on which section 2 of the Companies (Miscellaneous Provisions) Act 2013 (No. 46 of 2013) shall come into operation.

E2

Power pursuant to section exercised (10.03.2014) by Companies (Miscellaneous Provisions) Act 2013 (Commencement) Order 2014 (S.I. No. 121 of 2014).

2. The 10th day of March 2014 is appointed as the day upon which sections 3 and 4 of the Companies (Miscellaneous Provisions) Act 2013 (No. 46 of 2013) shall come into operation.