The 12 month recommendation implementation period is set out in Regulation (EU) 537/2014. All other timelines are set by IAASA to improve the efficiency of the inspection process. Section 1523 of the Companies Act 2014 gives IAASA the power to require a relevant person to provide specified documents within a specified period. Furthermore, section 906 of the Companies Act 2014 gives IAASA the power to adopt rules concerning any matter that relates to its functions and to do anything to facilitate the performance of its functions.
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Home » What is the basis for the stated deadlines cited within the inspection process?
Other news
-
ESMA publishes annual public statement setting out 2025 European common enforcement priorities
The European Securities and…
-
IAASA Insights Podcast Episode 4: Corporate Reporting Observations Document
In this episode, we…
-
IAASA has published an updated edition of its Compendium of Illustrative Reports
IAASA has published an…
-
Update to the Irish Auditing Standards
IAASA has issued an…