S.I. No. 84/2018 - Companies Act 2014 (Accounting Standards)(Prescribed Body) Regulations 2018


Notice of the making of this Statutory Instrument was published in

“Iris Oifigiúil” of 27th March, 2018.

I, HEATHER HUMPHREYS, Minister for Business, Enterprise and Innovation, in exercise of the powers conferred on me by section 943 (1)(h) of the Companies Act 2014 (No. 38 of 2014), hereby make the following regulations:

1. These Regulations may be cited as the Companies Act 2014 (Accounting Standards) (Prescribed Body) Regulations 2018.

2. These Regulations shall come into operation on 28 March 2018.

3. The Financial Reporting Council Limited, being a company limited by guarantee, registered in England and Wales with registered number 02486368, is prescribed for the purposes of the definition of “accounting standards” in section 275 (1) of the Companies Act 2014 (No. 38 of 2014) as a body that issues statements of accounting standards.

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GIVEN under my Official Seal,

21 March 2018.

HEATHER HUMPHREYS,

Minister for Business, Enterprise and Innovation.