Companies Act, 1990
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Legislation Directory Entry
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PART X Accounts and Audit |
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Interpretation of Part X . |
182.—In this Part— |
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“the Council Directive” means Council Directive No. 84/253/EEC of 10 April, 1984* on the approval of persons responsible for carrying out the statutory audits of accounting documents; |
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“friendly society” means a society registered under the Friendly Societies Acts, 1896 to 1977; |
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“practising certificate” means a certificate awarded to a person by a body of accountants entitling that person to practise as auditor of a company or as a public auditor; |
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“public auditor” means a public auditor for the purposes of the Industrial and Provident Societies Acts, 1893 to 1978, and the Friendly Societies Acts, 1896 to 1977. |
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