Chapter 2 – Approval of statutory auditors and audit firms (ss 1464-1475)

Contents

Section 1464 – Applications for approval, general principle as to good repute, etc. [CA 2014 s 1464] Section commentary
Section 1465 – Basis on which audit firms approved in other Member States may carry out audits in State [CA 2014 s 1465] Section commentary
Section 1466 – Restriction as to persons who may carry out statutory audits [CA 2014 s 1466] Section commentary
Section 1467 – Restriction on acting as statutory auditor [CA 2014 s 1467] Section commentary
Section 1468 – Restriction on acting as statutory audit firm [CA 2014 s 1468] Section commentary
Section 1469 – Offence for contravening section 1466 , 1467 or 1468 [CA 2014 s 1469] Section commentary
Section 1470 – Conditions for approval as statutory auditor [CA 2014 s 1470] Section commentary
Section 1471 – Transitional provisions applicable to certain deemed approvals under Regulation 44 of 2016 Audits Regulations [CA 2014 s 1471] Section commentary
Section 1472 – Appropriate qualification for purpose of section 1470(a) [CA 2014 s 1472] Section commentary
Section 1473 – Conditions for approval as statutory audit firm [CA 2014 s 1473] Section commentary
Section 1474 – Powers of Director [CA 2014 s 1474] Section commentary
Section 1475 – Evidence in prosecutions under section 1474 [CA 2014 s 1475] Section commentary

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