S.I. No. 61/2007 - Companies (Auditing and Accounting) Act 2003 (Commencement) Order 2007 Skip to content Disclaimer Feedback Helpdesk Gaeilge Léim go dtí an t-ábhar Séanadh Aiseolas Deasc chabhrach English Gaeilge English Produced by the Office of the Attorney General Táirgthe ag Oifig an Ard-Aighne Home Legislation Acts of the Oireachtas Statutory Instruments Pre-1922 Legislation Constitution External Resources Bills (Houses of the Oireachtas) Iris Oifigiúil / Official Gazette Revised Acts (LRC) Classified List of Legislation (LRC) Translations (acts.
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- s)or rangeBliain nó blianta nó raon TypeCineál All Legislation Acts Statutory Instruments Advanced SearchCuardach Casta HomeBaile Statutory InstrumentsIonstraimí Reachtúla 2007 S.I. No. 61/2007 - Companies (Auditing and Accounting) Act 2003 (Commencement) Order 2007 S.I. No. 61/2007 - Companies (Auditing and Accounting) Act 2003 (Commencement) Order 2007 AmendmentsLeasuithe Download PDF Íoslódáil PDF Notice of the making of this Statutory Instrument was published in “Iris Oifigiúil” of 20th February, 2007. I, MICHAEL AHERN, Minister of State at the Department of Enterprise, Trade and Employment, in exercise of the powers conferred on me by section 2 of the Companies (Auditing and Accounting) Act 2003 (No. 44 of 2003) and the Enterprise, Trade and Employment (Delegation of Ministerial Functions) (No. 2) Order 2004 ( S.I. No. 808 of 2004 ), hereby order as follows: 1. This Order may be cited as the Companies (Auditing and Accounting) Act 2003 (Commencement) Order 2007. 2. The 1st day of March, 2007 is appointed as the day on which paragraphs (a), (b), (
- c)and (
- e)of section 37 of the Companies (Auditing and Accounting) Act 2003 (No. 44 of 2003) come into operation. Given under my hand, 15 February 2007 MICHAEL AHERN. Minister of State at the Department of Enterprise, Trade and Employment. EXPLANATORY NOTE (This note is not part of the Instrument and does not purport to be a legal interpretation.) This Order fixes the 1st March, 2007 as the date on which Section 37(a), (b), (
- c)and (
- e)of the Companies (Auditing and Accounting) Act, 2003 comes into operation. Section 37 amends Section 194 of the Companies Act, 1990 . The substance of the amendment is to amplify the requirements at subsection
(5)of section 194 relating to possible indictable offences such as to require auditors to furnish further information, and provide access to books and documents, to the Director of Corporate Enforcement. Privacy Statement Accessibility European Legislation Identifier (PDF) Open Data License Ráiteas Príobháideachais Inrochtaineacht Aitheantóir Eorpach Reachtaíochta (ELI) Ceadúnas Sonraí Oscailte Liosta Fianán © Government of Ireland. Oireachtas Copyright Material is reproduced with the permission of the Houses of the Oireachtas © Rialtas na hÉireann. Atáirgtear ábhar faoi Chóipcheart le cead ó Thithe an Oireachtais