Companies Act 2014

F621 [ Threats to independence and other information to be recorded

1538.

1538. A statutory auditor or audit firm shall document in the audit working papers all significant threats to his or her independence as well as the safeguards applied to mitigate those threats. ]

Annotations

Amendments:

F621

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