The Companies (Statutory Audits) Act 2018 (the "2018 Act") has been signed into law. The 2018 Act amends certain provisions of the Companies Act 2014 (the "2014 Act"). Key points to note are:
PKF O’Connor, Leddy & Holmes Limited
In this article, Shane O'Donovan, a Tax Manager with PKF O'Connor, Leddy & Holmes Ltd, who specialises in providing tax consultancy advice to high net worth individuals and SMEs, gives advice on dealing with a Revenue Audit.
Mason Hayes & Curran
New rules relating to statutory auditors will directly impact how you select, structure and manage the relationship with your auditor.
The requirements of the Statutory Audit Directive 2014/43/EU ("SAD") will become applicable as and from 17 June 2016.
The Statutory Audit Directive 2014/43/EU ("SAD") together with associated regulation (EU) 537/2014 (the "Regulation") require public-interest entities to rotate their auditors every 10 years.
Smith & Williamson
Our second law firm survey has just been completed. 101 law firms took part in the survey including 16 of the top 20 firms.
Mason Hayes & Curran
Any shareholder or shareholders who hold shares representing 10% or more of the total voting rights of the company can still ensure that the company produces audited financial statements by serving a notice on the company requesting that it not avail of an audit exemption.
Danny talks about the contributions Deloitte makes that promote the growth and well-being of local economy and wider community at large.
The Minister for Jobs, Enterprise and Innovation has published the Companies (Amendment) Bill 2012.
The Minister for Enterprise, Trade and Innovation has published the European Communities (Statutory Audits) (Directive 2006/43/EC) Regulations 2010 (the "Regulations") to give effect to Directive 2006/43/EC on statutory audits.
LK Shields Solicitors
The most important thing to realise about guarantees is that when it comes to payment, the liability of the guarantor will include the unpaid principal and interest which continues to accrue at a compound rate of interest.
The Irish Financial Services Regulatory Authority
("Financial Regulator") currently permits money
market funds (UCITS/non-UCITS) to provide for the use of an
amortised cost valuation methodology.
With some overlapping between the CRD and the MiFID credit institutions and investment firms have
the opportunity now to minimise duplication of compliance
measures by identifying the common requirements, revising their
internal governance framework accordingly and consequently
improving their governance cohesion and reducing costs.