Chapter 5 – Approval to carry out assurance of sustainability reporting (ss 1626-1639)

Contents

Section 1626 – Approval to carry out assurance of sustainability reporting [CA 2014 s 1626] Section commentary
Section 1627 – Conditions for approval to carry out assurance of sustainability reporting as statutory auditor [CA 2014 s 1627] Section commentary
Section 1628 – Appropriate qualification for purpose of section 1627(a) [CA 2014 s 1628] Section commentary
Section 1629 – Aptitude test to be passed [CA 2014 s 1629] Section commentary
Section 1630 – Scope of aptitude test [CA 2014 s 1630] Section commentary
Section 1631 – Adequate standards to be applied in administration of aptitude test [CA 2014 s 1631] Section commentary
Section 1632 – Conditions for approval to carry out assurance of sustainability reporting as a statutory audit firm [CA 2014 s 1632] Section commentary
Section 1633 – Basis on which audit firms approved in other Member States may carry out assurance of sustainability reporting in State [CA 2014 s 1633] Section commentary
Section 1634 – Restriction as to persons who may carry out assurance of sustainability reporting [CA 2014 s 1634] Section commentary
Section 1635 – Transitional provisions relating to approval of certain statutory auditors [CA 2014 s 1635] Section commentary
Section 1636 – Public register [CA 2014 s 1636] Section commentary
Section 1637 – Notification of information to Registrar [CA 2014 s 1637] Section commentary
Section 1638 – Continuing education [CA 2014 s 1638] Section commentary
Section 1639 – Withdrawal of approval under this Part [CA 2014 s 1639] Section commentary

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