Companies Act 2014

F572 [ Quality assurance review deemed to include individual auditors in certain cases

1497.

1497. For the purpose of section 1496(1)(h) , a quality assurance review conducted in relation to a statutory audit firm shall be regarded as a quality assurance review of all statutory auditors carrying out audits on behalf of the firm provided that the firm has a common quality assurance policy with which each such statutory auditor is required to comply. ]

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Amendments:

F572

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