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.