Companies Act 2014 section 930B

Annual audit programme and activity report

Section 930B requires the Supervisory Authority to prepare and publish an annual audit programme and activity report (AAPA report) within six months of each financial year end, covering its oversight functions, the work of recognised accountancy bodies, quality assurance results, and its planned activities for the year ahead.

• The Supervisory Authority must prepare an AAPA report within six months of each financial year end, covering its audit oversight functions performed during that year
• The report must include activity summaries from recognised accountancy bodies, the Authority's work under EU audit regulation, and proposed work programmes for the following year
• A quality assurance results section must detail recommendations issued, follow-up actions, supervisory measures, sanctions imposed, public notices of sanctions, and key performance data on resources and effectiveness
• The completed AAPA report must be published on the Supervisory Authority's website no later than six months after the end of the financial year it covers