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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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…
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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…