Companies Act 2014 section 913

Review of work programme

Section 913 allows the Irish Auditing and Accounting Supervisory Authority (IAASA) to carry out an interim review of its work programme and, where necessary, submit an amended or supplementary work programme to the Minister.

• IAASA may undertake an interim review of a work programme whenever it considers it necessary to do so.
• Within the period covered by the work programme, IAASA may submit to the Minister an amended or supplementary work programme, including a revised annual programme of expenditure.
• Any amended or supplementary annual programme of expenditure must first be approved under the same process that applies to the original annual programme of expenditure under section 911.
• Where the Minister approves the amended or supplementary expenditure programme (with or without amendments), IAASA has the same powers in relation to the revised work programme as it has in relation to the original work programme.