SI No 67 of 2017 European Union (Third Country Auditors and Audit Entities Equivalence, Transitional Period and Fees) (Amendment) Regulations 2017

The Minister for Jobs, Enterprise and Innovation has made the European Union (Third Country Auditors and Audit Entities Equivalence, Transitional Period and Fees) (Amendment) Regulations 2017 dated 7 March 2017.

These Regulations give effect to Commission Implementing Decision (EU) 2016/1155 of 14 July 2016 and Commission Implementing Decision (EU) 2016/1223 of 25 July 2016 on (i) the extension of equivalence of certain third country public oversight, quality assurance, investigation and penalty systems for auditors and audit entities and (ii) a continued transitional period for audit activities of auditors and audit entities, which are auditors of companies incorporated in certain third countries.

These Regulations also contain an amendment to Regulation 78(1) of the Statutory Audits Regulations 2016 (SI No 312 of 2016) which clarifies the position for a group auditor.

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Published by Commerce, Consumer and Competition

Topics: Company Law

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