Companies Act, 1990


Accounts and Audit

Interpretation of Part X .

182.—In this Part—

“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;

“friendly society” means a society registered under the Friendly Societies Acts, 1896 to 1977;

“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;

“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.

OJ No. L126, 12.5.1984, p.20.