Companies Act 2014

F594 [ Directors report to include date of last appointment of statutory auditor or audit firm

1516.

1516. (1) The directors report shall contain details of the date of appointment of the public-interest entity s statutory auditor or audit firm.

(2) Where a public-interest entity has sought an extension from the Supervisory Authority under section 1548 , pursuant to Article 17(6) of Regulation (EU) No 537/2014, the directors report shall also contain details of the extension granted.

(3) In this section, directors report means the directors report required by section 325 . ]

Annotations

Amendments:

F594

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