Companies Act 2014 section 911

Annual programme of expenditure

Section 911 sets out the approval process that must be followed before the Irish Auditing and Accounting Supervisory Authority's annual programme of expenditure can be included in its work programme.

• The annual programme of expenditure cannot be included in the work programme until it has been approved by the Minister.
• Before giving approval, the Minister must consider the views of prescribed accountancy bodies and obtain consent from the Minister for Public Expenditure and Reform.
• The Minister may approve the programme as submitted or may amend it before granting approval.
• If the Minister amends the programme, the Supervisory Authority may revise other parts of the work programme and must then submit the revised work programme to the Minister.

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