S.I. No. 366 of 2018, made on 20 September, has commenced all of the Companies (Statutory Audits) Act 2018 today, 21 September, apart from section 3(1)(a), 3(1)(h), 3(1)(i), 3(1)(j) and section 9. The provisions not in force relate to the filing of annual returns and filing periods for applications to extend the ARD.

Attached is our FAQs on the 2018 Act, and the changes it has made to the 2014 Act, as well as the effect of the non-commencement of the above sections.