Companies Act 2014

F643 [ Obligation of Supervisory Authority or recognised accountancy body to gather information

1557.

1557. (1) Where necessary, the Supervisory Authority or a recognised accountancy body, on receiving a request referred to in section 1556(1) , shall, without undue delay, take the necessary measures to gather the required information.

(2) If the Supervisory Authority or a recognised accountancy body of whom a request under subsection (1) is made is not able to supply, without undue delay, the required information, it shall notify the counterpart authority in the other Member State that made the request of

(a) the fact of the delay, and

(b) the reasons therefor. ]

Annotations

Amendments:

F643

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