Companies (Accounting) Act 2017
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Amendment of European Union (Alternative Investment Fund Managers) Regulations 2013 | ||
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101. The European Union (Alternative Investment Fund Managers) Regulations 2013 ( S.I. No. 257 of 2013 ) are amended, in Regulation 23— | ||
(a) by the insertion of the following paragraph after paragraph (4): | ||
“(4A) The form of the auditor’s report shall comply with— | ||
(a) the requirements of section 336 of the Companies Act 2014 in the case of an Irish AIF, or | ||
(b) the relevant law transposing Directive 2006/43/EC of the home Member State of the AIF, in the case of an EU AIF, | ||
subject to the modification that references to a company shall be construed as references to an AIF.”, | ||
and | ||
(b) in paragraph (5), by the substitution of “By way of derogation from paragraph (4) and (4A)” for “By way of derogation from paragraph (4)”. |