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Matheson
Directive 2014/95/EU amending Directive 2013/34/EU as regards disclosure of non-financial and diversity information ...
Mason Hayes & Curran
It is expected that the recently published Companies (Statutory Audits) Bill 2017 (Bill) will be enacted in Q2 of 2018.
Arthur Cox
On 17 December 2013, the European Parliament and the Member States reached a preliminary agreement on the proposal for a Directive amending the Statutory Audit Directive...
Ireland
Arthur Cox
The Court of Appeal has confirmed that memoranda related to a complaint made about an audit do not constitute personal data.
Maples Group
For managers of alternative investment funds, financial reporting can be a challenging process. Ahead of the next annual filing there can be significant benefits to be gained by managers from...
Maples Group
The Gender Pay Gap Information Bill has been published. Businesses employing 250 people or more are advised to start examining whether they are ready and able to:
Dillon Eustace
The Audits Act now provides that the loss of exemption will be applicable for the two years subsequent to the year of the late filing.
Walkers
The Companies (Statutory Audits) Act 2018 (the "2018 Act") has been signed into law. The 2018 Act amends certain provisions of the Companies Act 2014 (the "2014 Act"). Key points to note are:
PKF O’Connor, Leddy & Holmes Limited
A year has passed since the last article in relation to Revenue audits. The trend discussed in the previous article has continued throughout 2015 and into 2016.
PKF O’Connor, Leddy & Holmes Limited
In this article, Shane O'Donovan, a Tax Manager with PKF O'Connor, Leddy & Holmes Ltd, who specialises in providing tax consultancy advice to high net worth individuals and SMEs, gives advice on dealing with a Revenue Audit.
Dillon Eustace
The Companies (Accounting) Bill 2016 was passed through Dáil Eireann on 22 March 2017. The
Walkers
The Companies Act 2014 (the "Act") has widened the number of companies that are required to set up an audit committee ("Audit Committee") under Irish law.
Arthur Cox
This is the October edition of the Arthur Cox Insurance Regulatory Update, the monthly bulletin of the Arthur Cox Insurance Group focused on recent developments in insurance regulation, law and practice.
Mason Hayes & Curran
New rules relating to statutory auditors will directly impact how you select, structure and manage the relationship with your auditor.
Dillon Eustace
In 2010, the European Communities (Statutory Audits) (Directive 2006/43/EC) (the "Regulations") obliged certain 'public interest entities' to establish an audit committee.
Matheson
As we begin to approach certain key milestone dates under the Irish Companies Act 2014, now is the time to check whether your organisation is up to speed with the key new compliance requirements introduced by the legislation.
Dillon Eustace
The requirements of the Statutory Audit Directive 2014/43/EU ("SAD") will become applicable as and from 17 June 2016.
Dillon Eustace
The Statutory Audit Directive 2014/43/EU ("SAD") together with associated regulation (EU) 537/2014 (the "Regulation") require public-interest entities to rotate their auditors every 10 years.
Arthur Cox
Irish companies are generally required to prepare, have audited and disclose their financial statements in accordance with Part 6 of the Companies Act 2014.
Mason Hayes & Curran
Perhaps one of the most welcome additions to the new Companies Act 2014 (the "Act") is the extension of audit exemption to groups of companies.
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