Companies Act 2014 section 1485

Notification of information to Registrar

Section 1485 sets out the obligations on auditors, audit firms and recognised accountancy bodies to notify relevant information to the Registrar when an auditor or audit firm is approved or registered.

• Auditors, audit firms, Member State audit firms and third-country auditors must notify specified information to their recognised accountancy body as soon as practicable after approval or registration.
• The recognised accountancy body must verify the information and then pass it on to the Registrar, together with the individual identification number assigned to the auditor or firm.
• Where a unique identification number is not yet available — for instance, because a statutory audit firm and its component auditors are being registered at the same time — an alternative reference number from Schedule 20 is used instead.
• If a recognised accountancy body loses its recognition from the Supervisory Authority or ceases to exist, all notifications previously made through it become void and the Registrar must remove the related information from the public register.