Companies Act 2014 section 910

Work programme

Section 910 requires the Irish Auditing and Accounting Supervisory Authority (IAASA) to prepare and submit a rolling three-year work programme to the Minister, setting out its strategies, target outcomes, and resource requirements.

• IAASA must prepare and submit a work programme to the Minister for each successive three-year period, having regard to the most beneficial, effective and efficient use of its resources.
• The work programme must include key strategies and activities, target outcomes against which performance will be assessed, and details of staffing, resources and expenditure (including the annual expenditure programme approved under section 911).
• The Minister has no power to direct IAASA on how it carries out or discharges a work programme, including any amended or supplementary version.
• The Minister must lay a copy of each work programme before both Houses of the Oireachtas within 60 days of receiving it, though if a revised version is submitted before the original has been laid, only the revised version need be presented.