Companies Act 2014

391.

Statutory auditors’ report on statutory financial statements

391. The statutory auditors of a company shall make, in the form set out in section 336 , a report to the members on all statutory financial statements laid before the members during their tenure of office.

Annotations

Modifications (not altering text):

C108

Section applied with modifications (1.01.2020) by European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 30, in effect as per reg. 1(2), (3).

Application of section 391 of Principal Act

30. The reference in section 391 of the Principal Act to a report to the members shall, in relation to a qualifying partnership, be construed as a reference to a report to the partners.