Companies Act 2014 section 1637

Notification of information to Registrar

Section 1637 sets out the process by which auditors and audit firms approved to carry out sustainability reporting assurance must notify their details to the recognised accountancy body, which in turn passes the information to the Registrar for inclusion on the public register.

• Auditors, audit firms, Member State audit firms and third-country auditors must each notify their relevant information to the recognised accountancy body as soon as practicable after being approved or registered for sustainability reporting assurance.
• The recognised accountancy body must verify the information received and then pass it on to the Registrar, together with the unique identification number it has assigned to the auditor or firm.
• All notifications must be made in the form and manner specified by the Registrar, and the relevant information to be provided is as set out in Schedule 24 to the Act.
• If a recognised accountancy body loses its recognition from the Supervisory Authority or ceases to exist, all notifications it made become invalid and the Registrar must remove the related information from the public register.