Companies Act 2014

F851[Scope of aptitude test


1477. (1) The aptitude test shall

(a) be conducted in either the Irish language or the English language, and

(b) relate only to the applicants adequate knowledge of the enactments and practice that are relevant to statutory audits in the State.

(2) Subject to subsection (3), the various matters that shall constitute the contents of the aptitude test shall be decided by the recognised accountancy body after it has received the approval of the Supervisory Authority to the contents of the test.

(3) A recognised accountancy body shall not alter the contents of an aptitude test approved under subsection (2) unless such alteration has been approved by the Supervisory Authority.]




Inserted (21.09.2018) by Companies (Statutory Audits) Act 2018 (22/2018), s. 51, S.I. No. 366 of 2018.