Companies Act 2014

F934[Directors report to include date of last appointment of statutory auditor or audit firm


1516. (1) The directors report shall contain details of the date of appointment of the public-interest entitys 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.]




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