Companies (Statutory Audits) Act 2018
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Amendment of Irish Collective Asset-management Vehicles Act 2015 | ||
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74. The Irish Collective Asset-management Vehicles Act 2015 is amended— | ||
(a) in section 2, by the deletion of the definition of “Audits Regulations”, | ||
(b) in section 123, by the substitution of the following subsection for subsection (1): | ||
“(1) No person other than— | ||
(a) a statutory auditor or audit firm approved in accordance with Part 27 of the Companies Act 2014 , or | ||
(b) an audit firm registered in accordance with section 1465 of the Companies Act 2014 , | ||
shall be eligible for appointment as an auditor of an ICAV.”, | ||
(c) in section 131, by the substitution of “ section 1544 of the Companies Act 2014 ” for “Regulation 101 of the Audits Regulations”, and | ||
(d) in section 139, by the substitution of “Chapter 11 of Part 27 of the Companies Act 2014 ” for “Chapter 3 of Part 4 of the Audits Regulations”. |