Companies Act 2014 section 935A

Interpretation of sections 935A to 935D and 941A

Section 935A provides the definitions and interpretive guidance that apply to sections 935A through 935D and section 941A of the Companies Act 2014, establishing the meaning of key terms used in those provisions relating to statutory audits.

• This section serves as the definitional foundation for a group of related provisions (sections 935A to 935D and 941A) concerning statutory audits.
• It was introduced by the European Union (Statutory Audits) Regulations 2016 (SI 312/2016), which transposed EU audit directives and regulations into Irish law.
• The section was subsequently amended by the Companies (Statutory Audits) Act 2018, section 3(1)(b), reflecting further refinements to the statutory audit framework.
• When reading any of the related sections (935A to 935D and 941A), the definitions and interpretations set out in this section must be applied to ensure consistent understanding of the terms used.

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