Companies Act 2014

390.

Obligation to act with professional integrity

390. Without prejudice to the F219 [ Part 27 ] , the one or more persons who are appointed as statutory auditors of a company shall be under a general duty to carry out the audit services concerned with professional integrity.

Annotations

Amendments:

F219

Substituted (21.09.2018) by Companies (Statutory Audits) Act 2018 (22/2018), s. 12, S.I. No. 366 of 2018.

Editorial Notes:

E63

Previous affecting provision: section amended (17.06.2016) by European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014) Regulations 2016 (S.I. No. 312 of 2016), reg. 12, in effect as per regs. 1(2), 3 and subject to transitional provision in reg. 143; amendment substituted as per F-note above.