Article 2 of Directive 2013/36/EU where the definition of ‘credit institution’ (in respect of the current PIEs definition) originates from, specifically removes Irish credit unions as an entity type bound by the same Directive. This in turn is interpreted as exempting Irish Credit Unions from the PIEs (as defined in Directive 2014/56/EC) classification of b) ‘Credit Institution’.
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Home » Are credit unions PIEs?
Other news
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IAASA publishes Profile of the Profession 2023
IAASA has published its…
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IAASA issues a revised version of ISA (Ireland) 505
Following public consultation, IAASA…
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IAASA publishes reports on the quality assurance review of firms that audit public-interest entities
Increase in percentage of…
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IAASA’s inspection insight series 4 – Engagement Quality Reviews
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