Tuesday, 29th January, 2013: Following the completion of a statutory Enquiry under section 23 of the Companies (Auditing and Accounting) Act 2003, the Authority has determined that, with respect to the matters detailed in the Decision, the Institute of Chartered Accountants in Ireland failed to comply with its approved investigation and disciplinary procedures. The Authority’s determination in this regard and associated sanctions were confirmed by the President of the High Court on 26th November, 2012.
The full text of the Decision can be accessed here.
An overview of the statutory Enquiry process under section 23 of the Companies (Auditing and Accounting) Act 2003 can be downloaded here.