Companies Act 2014

F597 [ Supplemental provisions in relation to section 1517

1518.

1518. (1) Section 1517 shall continue to apply with respect to the carrying out of a statutory audit notwithstanding

(a) that the statutory auditor or audit firm referred to in that section has ceased to be engaged in that audit, or

(b) that the auditor or audit firm referred to in that section ceases to be

(i) a statutory auditor or audit firm, or

(ii) an auditor or audit firm.

(2) Accordingly, in such a case

(a) the statutory auditor or, as the case may be, audit firm, or

(b) the former such auditor or, as the case may be, audit firm,

shall continue to comply with the rules of confidentiality and secrecy concerned. ]

Annotations

Amendments:

F597

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