Companies Act 2014

F878[Conditions for approval as statutory auditor


1470. A person shall not be eligible for approval as a statutory auditor unless he or she is

(a) a member of a recognised accountancy body and holds an appropriate qualification as referred to in section 1472,

(b) a Member State auditor and complies with section 1476, or

(c) a third-country auditor and complies with section 1476 and Chapter 20.]




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