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Is there a registration fee?

The European Communities (Statutory Audits) (Directive 2006/43/EC) (Amendment) Regulations 2013 (SI 67 of 2013) were signed into law on the 22 February 2013. SI67 of 2013 amended Regulation 118 (1) of the Regulations.

In this regard, pursuant to Regulation 118 of the Regulations the Minister specified the following fees to be charged annually, as being sufficient to cover the Authority’s administration expenses in respect of Paragraph 1(a) and (aa) of that regulation as amended.

For the purpose of Regulation 113(1) of the Regulations and the registration in each year in the public register of a third country auditor and audit entity referred to in that Regulation –

  1. The annual fee for the registration of a statutory auditor or audit firm registered in a public register of a Member State pursuant to Articles 15 to 19 of the Directive, is specified as €500. or
  2. Where the third country auditor or audit firm is not registered in a public register of a Member State pursuant to articles 15 to 19 of the Directive as a statutory auditor or audit firm –

i.   the annual registration assessment fee is specified as €4,000, and

ii.    where, following such assessment, registration is effected, the annual registration fee is specified as €500.