Companies Act 2014

F538 [ Restriction on acting as statutory audit firm

1468.

1468. A firm shall not

(a) act as a statutory audit firm,

(b) describe itself as a statutory audit firm, or

(c) so hold itself out as to indicate, or be reasonably understood to indicate, that it is a statutory audit firm,

unless it has been approved in accordance with this Part or registered in accordance with section 1465 . ]

Annotations

Amendments:

F538

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