Companies Act 2014
CHAPTER 2 Irish Auditing and Accounting Supervisory Authority | ||
Interpretation (Chapter 2) | ||
900. (1) In this Chapter— | ||
“1993 Accounts Regulations” means the European Communities (Accounts) Regulations 1993 ( S.I. No. 396 of 1993 ); | ||
“2010 Audits Regulations” means the European Communities (Statutory Audits) (Directive 2006/43/EC) Regulations 2010 ( S.I. No. 220 of 2010 ); | ||
“Act of 2003” means the Companies (Auditing and Accounting) Act 2003 ; | ||
“amount of turnover” has the same meaning as it has in section 350 ; | ||
“balance sheet total” has the same meaning as it has in section 350 ; | ||
“board” means the board of directors of the Supervisory Authority; | ||
“chief executive officer” means the chief executive officer of the Supervisory Authority; | ||
“designated body” means a body that, under section 902 (2), is a designated body at the relevant time; | ||
“disciplinary committee” means any disciplinary committee or tribunal (however called) of a prescribed accountancy body; | ||
“member”, in relation to a prescribed accountancy body, means— | ||
(a) a person; or | ||
(b) a firm, | ||
that is, or was at the relevant time, subject to the investigation and disciplinary procedures approved for that body under— | ||
(i) section 905 (2)(c); | ||
(ii) section 9(2)(c) of the Act of 2003; or | ||
(iii) the Act of 1990, whether before or after the amendments of that Act that were made by section 32 of the Act of 2003; | ||
“prescribed accountancy body” means— | ||
(a) a recognised accountancy body; or | ||
(b) any other body of accountants that is prescribed; | ||
“recognised accountancy body” means a body of accountants recognised under section 930 for the purposes of the 2010 Audits Regulations or section 1441 ; | ||
“reserve fund” means the fund referred to in section 919 ; | ||
“standards”, in relation to a prescribed accountancy body, means the rules, regulations and standards that body applies to its members and to which, by virtue of their membership, they are obliged to adhere; | ||
“superannuation benefits” means pensions, gratuities and other allowances payable on resignation, retirement or death; | ||
“Supervisory Authority” means the Irish Auditing and Accounting Supervisory Authority. | ||
(2) In this Chapter, “material interest” is to be read in accordance with section 2 (3) of the Ethics in Public Office Act 1995 . |