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’.
News
Other news
-
IAASA publishes updated guidance note on Reporting to the Corporate Enforcement Authority
IAASA previously published a…
-
Audit Committee Briefing 2023
The Irish Auditing and…
-
IAASA challenges issuers on ‘fair review of the business’ disclosures
IAASA, Ireland’s accounting enforcer,…
-
Annual Audit Programme and Activity Report 2022
IAASA publishes its AAPA…
Home » Are credit unions PIEs?
Other news
-
IAASA publishes updated guidance note on Reporting to the Corporate Enforcement Authority
IAASA previously published a…
-
Audit Committee Briefing 2023
The Irish Auditing and…
-
IAASA challenges issuers on ‘fair review of the business’ disclosures
IAASA, Ireland’s accounting enforcer,…
-
Annual Audit Programme and Activity Report 2022
IAASA publishes its AAPA…