Audit Reform: A Step Further

In June 2016 the Statutory Audits Regulations1 gave effect in Ireland to several mandatory provisions of the EU Audit Directive2 and the EU Audit Regulation3 but not to their optional provisions. The General Scheme of a “Companies (Statutory Audits) Bill 2017” now sets out the proposed legislation to give effect to these optional provisions and to consolidate the legal framework for statutory audits. A briefing on wider audit reform is available here.

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