Companies Act 2014
Condition to be satisfied common to declarations referred to in section 204 , 205 or 207
(a) drawn up in the prescribed form, by a person who is qualified at the time of the report to be appointed, or to continue to be, the statutory auditor of the company; and
(b) which shall state whether, in the opinion of that person, the declaration is not unreasonable.
Power pursuant to section exercised (1.06.2015) by Companies Act 2014 (Section 208 Report) Regulations 2015 (S.I. No. 218 of 2015), in effect as per reg. 1.