Companies Act 2014
F838[Restriction as to persons who may carry out statutory audits
1466. Statutory audits shall be carried out only by—
(a) auditors or audit firms that are approved under this Part, or
(b) audit firms registered in accordance with section 1465.]
Inserted (21.09.2018) by Companies (Statutory Audits) Act 2018 (22/2018), s. 51, S.I. No. 366 of 2018.