IAASA, which has as one of its principal objectives the supervision of the prescribed accountancy bodies, has updated its regulations in regard to the conduct of enquiries pursuant to section 23 of the Companies (Auditing and Accounting) Act 2003, as amended, and has revoked the previous regulations made in this regard.

Similarly, it has updated its regulations governing the conduct of its investigations pursuant to section 24 of the 2003 Act and revoked the previous regulations made in this regard.  The revised regulations, SI 96 of 2012 and SI 97 of 2012, are available to download from IAASA’s website, www.iaasa.ie.