Companies Act 2014 section 928

Annual report

Section 928 deals with the obligation of the Irish Auditing and Accounting Supervisory Authority (IAASA) to produce an annual report on its activities and the process for laying that report before the Oireachtas.

• IAASA must submit a written report on its activities to the Minister within 4 months of the end of each financial year.
• The annual report must follow whatever format and presentation the Minister directs.
• The Minister must ensure a copy of the annual report is laid before each House of the Oireachtas within 6 months of the end of the relevant financial year.
• This provision re-enacts requirements originally set out in the Companies (Auditing and Accounting) Act 2003.