Legislation

Companies (Auditing and Accounting) Act, 2003 (460 KB PDF format)

Statutory Instruments Relating to the 2003 Act

S.I. 334 of 2010 - Enterprise, Trade and Innovation (Delegation of Ministerial Functions)(No. 3) Order 2010
S.I. 355 of 2009 - Companies (Auditing and Accounting) Act 2003 (Procedures Governing the Conduct of Section 24 Investigations) Regulations 2009
S.I. 248 of 2009 - Enterprise, Trade & Employment (Delegation of Ministerial Functions)(No. 3) Order 2009
S.I. 13 of 2009 – Companies (Auditing and Accounting) Act 2003 (Commencement) Order 2009
S.I, 290 of 2008 - Enterprise, Trade & Employment (Delegation of Ministerial Functions)(No. 2) Order 2008
S.I. 667 of 2007 - Companies (Auditing and Accounting) Act 2003 (Procedures Governing the Conduct of Section 23 Enquiries) Regulations 2007
S.I. 560 of 2007 –Enterprise, Trade & Employment (Delegation of Ministerial Functions)(No. 2) Order 2007
S.I. 61 of 2007 – Companies (Auditing and Accounting) Act 2003 (Commencement) Order 2007
S.I. 619 of 2006 - Companies (Auditing and Accounting) Act 2003 (Prescribed Bodies for Disclosure of Information) Regulations 2006
S.I. 57 of 2006 - Companies (Auditing and Accounting) Act 2003 (Prescribed Accountancy Bodies) Regulations 2006
S.I. 56 of 2006 – Companies (Auditing and Accounting) Act 2003 (Commencement) Order 2006
S.I. 791 of 2005 - Companies (Auditing and Accounting) Act 2003 (Commencement) (No. 2) Order 2005
S.I. 686 of 2005 - Companies (Auditing and Accounting) Act 2003 (Commencement) Order 2005
S.I. 808 of 2004 –Enterprise, Trade & Employment (Delegation of Ministerial Functions)(No. 2) Order 2004
S.I. 132 of 2004 - Companies (Auditing and Accounting) Act 2003 (Commencement) Order 2004

Other Companies Acts

Other Relevant Statutory Instruments

Relevant EU Legislation

Commission Decision 2008/627/EC - concerning a transitional period for audit activities of certain third country auditors and audit entities
Commission Recommendation 2008/362/EC - on external quality assurance for statutory auditors and audit firms auditing public interest entities
Directive 2007/14/EC – Implementing the Transparency Directive (below)
8th Company Law Directive on Statutory Audit (Directive 2006/43/EC)
Commission Decision (2005/909/EC) - Creating a European Group of Auditors' Oversight Bodies (EGAOB)
Transparency Directive (2004/109/EC)
IAS Regulation ((EC)1606/2002)

Procurement

Statutory Instrument 329 of 2006 - European Communities (Award of Public Authorities' Contracts) Regulations 2006

Contact Information

Irish Auditing & Accounting
Supervisory Authority
Willow House
Millennium Park
Naas
Co Kildare
Ireland

Phone: +353 (0) 45 983 600
Fax: +353 (0) 45 983 601
Email: info@iaasa.ie