Irish Collective Asset-Management Vehicles Act 2015
Consideration by auditor of consistency of directors’ report with ICAV’s accounts
121. In preparing the report in relation to an ICAV required by section 120(1)(b) , the auditor shall—
(a) consider whether the information given in the directors’ report relating to the financial year is consistent with the accounts prepared by the ICAV for that year, and
(b) state in the report whether, in the auditor’s opinion, that information is, or is not, consistent with those accounts.