Chapter 2 – Irish Auditing and Accounting Supervisory Authority (ss 900-944)

Contents

Section 900 – Interpretation (Chapter 2) [CA 2014 s 900] Section commentary
Section 901 – Continuance of designation of Irish Auditing and Accounting Supervisory Authority and other transitional matters [CA 2014 s 901] Section commentary
Section 902 – Membership of Supervisory Authority [CA 2014 s 902] Section commentary
Section 903 – Amendment to memorandum or articles [CA 2014 s 903] Section commentary
Section 904 – Objects of Supervisory Authority [CA 2014 s 904] Section commentary
Section 905 – Functions of Supervisory Authority [CA 2014 s 905] Section commentary
Section 906 – General powers [CA 2014 s 906] Section commentary
Section 907 – Board of directors [CA 2014 s 907] Section commentary
Section 908 – Supplementary provisions in relation to board of directors [CA 2014 s 908] Section commentary
Section 909 – Chief executive officer (including provision of transitional nature) [CA 2014 s 909] Section commentary
Section 910 – Work programme [CA 2014 s 910] Section commentary
Section 911 – Annual programme of expenditure [CA 2014 s 911] Section commentary
Section 912 – Specification in annual programme of expenditure of amounts for reserve fund [CA 2014 s 912] Section commentary
Section 913 – Review of work programme [CA 2014 s 913] Section commentary
Section 914 – Funding [CA 2014 s 914] Section commentary
Section 915 – Application of money received by Supervisory Authority [CA 2014 s 915] Section commentary
Section 916 – Supervisory Authority may levy prescribed accountancy bodies [CA 2014 s 916] Section commentary
Section 917 – Supervisory Authority may levy certain companies and other undertakings [CA 2014 s 917] Section commentary
Section 918 – Funding in respect of functions of Supervisory Authority under certain regulations [CA 2014 s 918] Section commentary
Section 919 – Reserve fund [CA 2014 s 919] Section commentary
Section 920 – Borrowing [CA 2014 s 920] Section commentary
Section 921 – Excess revenue [CA 2014 s 921] Section commentary
Section 922 – Employees (including provision of a transitional nature) [CA 2014 s 922] Section commentary
Section 923 – Director's obligations when material interest in arrangement, contract or agreement with Supervisory Authority arises [CA 2014 s 923] Section commentary
Section 924 – Effect of breach of director's obligations in relation to material interest [CA 2014 s 924] Section commentary
Section 925 – Employee's duty of disclosure [CA 2014 s 925] Section commentary
Section 926 – Superannuation scheme [CA 2014 s 926] Section commentary
Section 927 – Accounts and audit [CA 2014 s 927] Section commentary
Section 928 – Annual report [CA 2014 s 928] Section commentary
Section 929 – Accountability to Dáil Éireann [CA 2014 s 929] Section commentary
Section 930 – Recognition of body of accountants [CA 2014 s 930] Section commentary
Section 930A – Designation of competent authority [CA 2014 s 930A] Section commentary
Section 930B – Annual audit programme and activity report [CA 2014 s 930B] Section commentary
Section 930C – Operation of certain provisions with regard to particular recognised accountancy bodies [CA 2014 s 930C] Section commentary
Section 930D – Conflicts of interest to be avoided [CA 2014 s 930D] Section commentary
Section 931 – Provisions in relation to recognition by Supervisory Authority under section 930 [CA 2014 s 931] Section commentary
Section 931A – Investigation by disciplinary committees of prescribed accountancy bodies [CA 2014 s 931A] Section commentary
Section 931B – Provisions that apply when recognised accountancy body is not able to perform Part 27 function [CA 2014 s 931B] Section commentary
Section 932 – Consultation by Supervisory Authority regarding standards and qualifications [CA 2014 s 932] Section commentary
Section 933 – Intervention in disciplinary process of prescribed accountancy bodies [CA 2014 s 933] Section commentary
Section 933A – Resolution of suspected non-compliance by agreement - relevant body [CA 2014 s 933A] Section commentary
Section 934 – Investigation of possible breaches of standards of prescribed accountancy bodies [CA 2014 s 934] Section commentary
Section 934A – Supplemental provisions to section 934 - certain specified persons [CA 2014 s 934A] Section commentary
Section 934AA – Interim direction required to protect public [CA 2014 s 934AA] Section commentary
Section 934B – Immediate action required to protect public [CA 2014 s 934B] Section commentary
Section 934C – Sanctions which Supervisory Authority may impose on statutory auditor for relevant contravention [CA 2014 s 934C] Section commentary
Section 934D – Relevant circumstances to be considered in imposing relevant sanctions on specified person [CA 2014 s 934D] Section commentary
Section 934E – Resolution of suspected relevant contravention by agreement - specified person [CA 2014 s 934E] Section commentary
Section 934F – Publication of relevant sanction imposed on specified person, etc. [CA 2014 s 934F] Section commentary
Section 934G – Limitations on imposing monetary sanctions on specified person [CA s 934G] Section commentary
Section 934H – Specified person not to be liable to be penalised twice for same relevant contravention [CA 2014 s 934H] Section commentary
Section 934I – Reporting of relevant contraventions [CA 2014 s 934I] Section commentary
Section 935 – Supplemental provisions in relation to section 934 (including as concerns its relationship to provisions of 2010 Audits Regulations) [CA 2014 s 935] Section commentary
Section 935A – Interpretation of sections 935A to 935D and 941A [CA 2014 s 935A] Section commentary
Section 935B – Investigation of possible relevant contraventions [CA 2014 s 935B] Section commentary
Section 935C – Sanctions which Supervisory Authority or Director of Corporate Enforcement may impose [CA 2014 s 935C] Section commentary
Section 935D – Publication of relevant sanction imposed, etc [CA 2014 s 935D] Section commentary
Section 936 – Review of members of recognised accountancy bodies [CA 2014 s 936] Section commentary
Section 936A – Supplemental provisions in relation to section 934 - relevant directors [CA 2014 s 936A] Section commentary
Section 936B – Communication with the CEAOB [CA 2014 s 936B] Section commentary
Section 937 – Delegation of Supervisory Authority's functions [CA 2014 s 937] Section commentary
Section 938 – Hearings, privileges and procedural rules [CA 2014 s 938] Section commentary
Section 939 – Supervisory Authority's seal and instruments [CA 2014 s 939] Section commentary
Section 940 – Confidentiality of information [CA 2014 s 940] Section commentary
Section 941 – Appeals to and orders of the court, including orders confirming decisions of Supervisory Authority [CA 2014 s 941] Section commentary
Section 941A – Application to court to confirm decision to impose relevant sanction [CA 2014 s 941A] Section commentary
Section 942 – Liability of Supervisory Authority for acts, omissions, etc. [CA 2014 s 942] Section commentary
Section 942A – Liability of prescribed body for acts, omissions etc. [CA 2014 s 942A] Section commentary
Section 943 – Minister's power to make regulations for purposes of Chapter, etc. [CA 2014 s 943] Section commentary
Section 944 – Prior approval by Houses of Oireachtas required for certain regulations [CA 2014 s 944] Section commentary

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