Companies Act 2014

F560 [ Obligation of statutory auditor or audit firm to notify certain information

1487.

1487. (1) Each statutory auditor and audit firm and Member State audit firm shall, as soon as may be but not later than one month after the event, notify the recognised accountancy body of any change in the information contained in the public register relating to him or her.

(2) On receipt of a notification under subsection (1) and its having carried out any verification of the information stated to have changed as seems to it to be necessary, the recognised accountancy body shall notify the change in information to the Registrar without undue delay.

(3) The Registrar shall, as soon as may be but not later than one month after receipt of the notification referred to in subsection (2) , amend the public register to reflect the change of information so notified.

(4) A person who, without reasonable excuse, contravenes subsection (1) shall be guilty of a category 4 offence. ]

Annotations

Amendments:

F560

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