Companies Act 2014
F875[Restriction on acting as statutory auditor
1467. A person shall not—
(a) act as a statutory auditor,
(b) describe himself or herself as a statutory auditor, or
(c) so hold himself or herself out as to indicate, or be reasonably understood to indicate, that he or she is a statutory auditor,
unless he or she has been approved in accordance with this Part.]
Inserted (21.09.2018) by Companies (Statutory Audits) Act 2018 (22/2018), s. 51, S.I. No. 366 of 2018.