No. Where an auditor has ceased to hold office from a group of companies as defined by Irish Company Law (Section 8(3) of the Companies Act 2014), and the details of the cessation (date, reason etc.) are the same for each company within the group, then a single Auditor Notification Form and a single Company Notification Form in respect of the parent company are required to be submitted to IAASA. These forms must be accompanied by a list of the group companies from which the auditor has ceased to hold office, using the “List of Group Companies” sheet in the Auditor Notification Form or Company Notification Form, as appropriate.
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Home » Must a separate Notification Form be submitted for each company within a group of companies from which an auditor has ceased to hold office?
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Consultation on proposed revisions to the Irish auditing standards on fraud and going concern
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