Companies Act 2014
F648 [ Counterpart authority to be notified of non-compliance with Audit Directive and Regulation (EU) No 537/2014
1562. Where the Supervisory Authority or a recognised accountancy body forms, on reasonable grounds, the opinion that activities contrary to the provisions of the Audit Directive or of Regulation (EU) No 537/2014 are being, or have been, carried out on the territory of another Member State, it shall, as soon as possible —
(a) notify the counterpart authority in the other Member State of that opinion, and
(b) include in that notification specific details of the matter and the grounds for its opinion. ]
Inserted (21.09.2018) by Companies (Statutory Audits) Act 2018 (22/2018), s. 51, S.I. No. 366 of 2018.