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Is notification to IAASA required where an auditor ceases to hold office in respect of a company registered outside the Republic of Ireland?

No. Notification to IAASA on cessation of office by an auditor is only required in respect of companies registered in the Republic of Ireland. Consequently, where an auditor resigns or is removed as auditor from a group of companies, notification to IAASA is not required in respect of group companies registered outside the Republic of Ireland.