The 12 month recommendation implementation period is set out in Regulation (EU) 537/2014. All other timelines are set by IAASA to improve the efficiency of the inspection process. Section 1523 of the Companies Act 2014 gives IAASA the power to require a relevant person to provide specified documents within a specified period. Furthermore, section 906 of the Companies Act 2014 gives IAASA the power to adopt rules concerning any matter that relates to its functions and to do anything to facilitate the performance of its functions.
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Home » What is the basis for the stated deadlines cited within the inspection process?
Other news
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IAASA has published the latest edition of its Standards Newsletter
Welcome to the September…
-
Proposed International Standards on Sustainability Assurance Webinar
Join IAASA and the International…
-
ESMA updates the European Single Electronic Format (ESEF) Reporting Manual
The European Securities and…
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Audit Committee Briefing 2023 Speaker Release
Ahead of next month’s…