Companies Act 2014

F860[Public register


1484. (1) Subject to subsection (2) and sections 887(2), 934C(2)(h), 1506(1)(h), 1573 and 1575, the Registrar shall maintain a particular register (in this Part referred to as the "public register") which shall contain the information set out in Schedule 20 in relation to

(a) statutory auditors and audit firms (other than audit firms which fall within paragraph (b) of the definition of "statutory audit firm"),

(b) third-country auditors and third-country audit entities, and

(c) audit firms approved in another Member State which have been registered in accordance with section 1465.

(2) Subject to sections 1582 and 1583, the public register referred to in Regulation 84 of the 2016 Audits Regulations, as that register was in being immediately before the date of commencement of section 3(6) of the Companies (Statutory Audits) Act 2018, shall, on and from that date, be deemed to be the public register referred to in subsection (1), and the other provisions of this Part (including provisions relating to the removal or alteration of entries in the public register) shall apply to that register accordingly.]




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