According to Article 45 (4) of Directive 2006/43/EC audit reports issued by third-country audit entities that are not registered in a Member State will have no legal effect in that Member State which means that the accounts would be considered as “not audited” for EU purposes.
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Home » What happens if an applicant does not meet the requirements for registration under Article 45 of Directive 2006/43/EC?
Other news
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Compendium of financial reporting decisions – 24/01/2023
IAASA, Ireland’s accounting enforcer,…
-
IAASA’s inspection insight series 2 – related parties – 23/12/2022
IAASA has today published…
-
IAASA video presentation on the revised ISA (Ireland) 315. -22/12/2022
IAASA video presentation on…
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IAASA issues revised Policy Paper on publication of information regarding its financial reporting supervision activities – 06/12/2022
IAASA has today published…