Companies Act 2014


Audit by Comptroller and Auditor General of companies not trading for gain

1438. (1) This section shall apply to a company which is not trading for the acquisition of gain by its members.

(2) The expression “statutory auditor” and the expression “audit of the statutory financial statements” shall, for the purposes of this Act, be deemed to include, respectively, the Comptroller and Auditor General and audit of the statutory financial statements by the Comptroller and Auditor General in any case in which he or she is appointed, under any enactment, auditor of a company to which this section applies.

(3) Chapters 18, 20 and 21 of Part 6 F808[, and Part 27,] shall not apply to the Comptroller and Auditor General in a case falling within subsection (2) nor to the audit of statutory financial statements by him or her in such a case.




Inserted (21.09.2018) by Companies (Statutory Audits) Act 2018 (22/2018), s. 50, S.I. No. 366 of 2018.