Companies Act 2014

F868[ Independence, objectivity and professional scepticism

1491

1491. Statutory auditors and audit firms are subject to the independence, objectivity and professional scepticism requirements of sections 1533 to 1544 and 1547.]

Annotations

Amendments:

F868

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