Companies Act 2014

F1099[Removal or resignation of statutory auditors from carrying out assurance of sustainability reporting

1623

1623. Chapter 20 of Part 6 shall apply to the removal or resignation of statutory auditors appointed to carry out the assurance of sustainability reporting of an applicable company in the same manner as it applies to the removal or resignation of statutory auditors appointed to carry out a statutory audit, subject to the following modifications:

(a) references to the removal or resignation of a statutory auditor shall be construed as references to the removal or resignation, as the case may be, of a statutory auditor in respect of the carrying out of the assurance of sustainability reporting of the company;

(b) references to accounting treatments or audit procedures shall be construed as references to sustainability reporting or assurance procedures;

(c) any other necessary modifications.]

Annotations

Amendments:

F1099

Inserted (6.07.2024) by European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), reg. 24, in effect as per reg. 1(2).