Companies (Auditing and Accounting) Act 2003

Prior approval by Oireachtas required for certain regulations.

49.—A regulation may not be made under section 48 (1)(a), (e), (h), (j) or (l) unless—

(a) a draft of the proposed regulation has been laid before the Houses of the Oireachtas, and

(b) a resolution approving the draft has been passed by each House.