Our June Newsletter is out referring to the new requirement for directors to disclose their PPSN on certain CRO forms which commenced yesterday (11th June 2023) and giving information on the updated guidance on The Duty of Auditors to Report to the Corporate Enforcement Authority in an IAASA article. Note: The content within the newsletter
IAASA previously published a guidance note on The Duty of Auditors to Report to the Director of Corporate Enforcement in 2019. The guidance note has been published with updated referencing arising from the Companies (Corporate Enforcement Authority) Act 2021, updated ISAs and other relevant legislation. The guidance note is available here. https://iaasa.ie/publications/guidance-note-01-2019-the-duty-of-auditors-to-report-to-the-director-of-corporate-enforcement/