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.

Directors of Irish companies are required, pursuant to the Companies Act 2014 (the "Act"), to ensure that financial statements for a company are prepared on an annual basis...

In this article, Shane O'Donovan, a Tax Manager with PKF O'Connor, Leddy & Holmes Ltd, who specialises in providing tax consultancy advice to high net worth individuals and SMEs, gives advice on dealing with a Revenue Audit.

IAS 36 ‘Impairment of Assets' prescribes the accounting for impairment reviews. While the guidance in this area has not changed in recent years, it still remains a challenging area...