Companies Act 2014

F928[Non intervention by certain persons in execution of audit


1540. Neither

(a) the owners or shareholders of a statutory audit firm or the owners or shareholders of an affiliated firm, nor

(b) the members of the administrative, management or supervisory body of such a firm or of an affiliated firm,

shall intervene in the execution of a statutory audit in any way which jeopardises the independence and objectivity of the statutory auditor who carries out the statutory audit on behalf of the statutory audit firm.]




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