Companies Act 2014 section 1572

Approval of third-country auditor

Section 1572 sets out the conditions under which a recognised accountancy body may approve an auditor from outside the State (a "third-country auditor") as a statutory auditor, including the requirement for reciprocal arrangements with the auditor's home country.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.