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Authority issues final Section 23 Regulations

Tuesday, 26th June, 2007: The Authority has today issued final Section 23 Regulations following the completion of a detailed consultation exercise. The Regulations, which take effect immediately, supersede the Interim Regulations that were issued in January, 2007. The Regulations, which govern the conduct of Enquiries by IAASA – under section 23 of the Companies (Auditing and Accounting) Act, 2003 – into whether a prescribed accountancy body has complied with its approved investigation and disciplinary procedures, can be accessed here. The Authority has also published a Feedback Paper which summarises the issues raised by respondents during the consultation process and sets out IAASA’s responses thereto. The Feedback paper can be accessed here.