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Searching Content indexed under Accounting and Audit by Dillon Eustace ordered by Published Date Descending.
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Cayman Islands Monetary Authority Notice – Excluded Persons AML/CFT Obligations And Requirements For AML Audit
On January 25th, 2019, the Cayman Islands Monetary Authority ("CIMA") published a Notice1 reminding entities which are registered with CIMA ...
Cayman Islands
12 Feb 2019
2
Companies (Amendment) Bill 2019
The Audits Act now provides that the loss of exemption will be applicable for the two years subsequent to the year of the late filing.
Ireland
29 Jan 2019
3
The Companies (Accounting) Bill 2016
The Companies (Accounting) Bill 2016 was passed through Dáil Eireann on 22 March 2017. The
Ireland
18 Apr 2017
4
Audit Committees Under The Companies Act 2014
In 2010, the European Communities (Statutory Audits) (Directive 2006/43/EC) (the "Regulations") obliged certain 'public interest entities' to establish an audit committee.
Ireland
27 Jul 2016
5
Statutory Audit Directive - Deadlines
The requirements of the Statutory Audit Directive 2014/43/EU ("SAD") will become applicable as and from 17 June 2016.
Ireland
12 Apr 2016
6
Statutory Audit Directive – Auditor Rotation
The Statutory Audit Directive 2014/43/EU ("SAD") together with associated regulation (EU) 537/2014 (the "Regulation") require public-interest entities to rotate their auditors every 10 years.
Ireland
19 Oct 2015
7
Impact Of Proposed Audit Reform For Listed Funds
Proposed amendments to the Statutory Audit Directive may have implications for investment funds and specialist debt instruments.
Ireland
15 May 2014
8
Statutory Audit Regulations 2010’
The Minister for Enterprise, Trade and Innovation has published the European Communities (Statutory Audits) (Directive 2006/43/EC) Regulations 2010 (the "Regulations") to give effect to Directive 2006/43/EC on statutory audits.
Ireland
30 Jul 2010
9
Directors’ Duties When A Company Is Facing Insolvency
It is well established that the fiduciary and statutory duties of directors are generally owed to the company.
Ireland
29 Oct 2009
10
Bankruptcy In Ireland: A Process Best Avoided?
The IVA is a relatively cheap, courtsupervised, legal process that is available in parts of the United Kingdom which allows individuals to work with an insolvency practitioner to reach agreement with creditors and thereby avoid the publicity and stigma of bankruptcy.
Ireland
2 Mar 2009
11
The Benefits Of Collateral Warranties In Commercial Developments
A collateral warranty, in the context of a commercial development, stands alongside a principal agreement, usually a contract and/or a letter of appointment.
Ireland
29 May 2008
12
Money Market Funds Proposed Change To Valuation Rules (Amortised Cost Valuation Methodology)
The Irish Financial Services Regulatory Authority ("Financial Regulator") currently permits money market funds (UCITS/non-UCITS) to provide for the use of an amortised cost valuation methodology.
Ireland
22 May 2008
13
Internal Governance Requirements And The Hall Of Mirrors In The CRD And MIFID
With some overlapping between the CRD and the MiFID credit institutions and investment firms have the opportunity now to minimise duplication of compliance measures by identifying the common requirements, revising their internal governance framework accordingly and consequently improving their governance cohesion and reducing costs.
Ireland
21 May 2008
14
Ireland As A Domicile For Special Purpose Vehicles
Ireland has now emerged as a favoured location for special purpose vehicles (SPVs) which are used in many financial transactions including securitisation and asset repackaging transactions.
Ireland
1 Feb 2008
15
Corporate Insolvency In Ireland
The primary legislation governing the law of corporate insolvency is contained in the Companies Acts, 1963 to 2006 and the Conveyancing and Law of Property Act 1881.
Ireland
8 Oct 2007
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