Companies Act 2014
F536 [ 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.