Companies Act 2014

932.

Consultation by Supervisory Authority regarding standards and qualifications

F329 [ 932. Before granting, renewing, withdrawing, revoking, suspending or refusing a recognition of a body of accountants under section 930 for the purposes of the relevant provisions, the Supervisory Authority may consult with any body of persons or other person as to the conditions or standards required by the body of accountants concerned in connection with membership of that body or, as the case may be, the approval of persons as statutory auditors. ]

Annotations

Amendments:

F329

Substituted (21.09.2018) by Companies (Statutory Audits) Act 2018 (22/2018), s. 31, S.I. No. 366 of 2018.

Editorial Notes:

E118

Previous affecting provision: para. (a) substituted (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. 22, in effect as per regs. 1(2), 3 and subject to transitional provision in reg. 143; section substituted as per F-note above.