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Why do individuals/firms need to register as third-country auditors/ audit entities?

May 23, 2023

The legislation in Ireland (based on EU law) requires certain third-country auditors and audit firms to apply for registration in Ireland with IAASA.   The Companies Act 2014 (‘the Act’) transposed the EU statutory audit directive 2006/43/EC (as amended) and EU Regulation 537/2014 into Irish law. The Act includes the regulatory framework relating to third-country … Continued

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