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S.I. 44 of 2015 - Transparency (Directive 2004/109/EC) (Amendment) Regulations 2015

SI44_2015These Regulations amend:

  1. Regulation 8 of the Transparency (Directive 2004/109/EC) Regulations 2007 (S.I. No. 277 of 2007) (‘the Regulations’) by substituting “Financial Reporting Council” (‘FRC’) for “Auditing Practices Board” (Regulation 8(4)(a)), “Auditing Practices Board” (regulation 8(4)(b), and “Accounting Standards Board” (Regulation 8(5)(d)(ii)).Regulations; and

 

  1. Regulation 43 of the Transparency (Directive 2004/109/EC) Regulations 2007 (S.I. No. 277 of 2007) by inserting a new Regulation 43(3) which permits IAASA to make public in such manner as IAASA considers appropriate, details of:
  • an administrative measure taken as a result of an examination of information by IAASA under Regulation 42(2) for the purpose of considering whether such information is in accordance with the relevant reporting framework; and
  • an action taken by an issuer or director in response to an administrative measure taken as a result of an examination of information by IAASA under Regulation 42(2) for the purpose of considering whether such information is in accordance with the relevant reporting framework.

 

S.I. 44 of 2015 - Transparency (Directive 2004/109/EC) (Amendment) Regulations 2015