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It is expected that the recently published Companies (Statutory Audits) Bill 2017 (Bill) will be enacted in Q2 of 2018.

Binding corporate rules (BCRs) are internal data protection rules that govern transfers of personal data within a group from EEA entities to entities located outside the EEA (third countries).

New rules relating to statutory auditors will directly impact how you select, structure and manage the relationship with your auditor.

Mark Barrett, RDJ Chartered Tax Adviser and Aidan Lucey, PWC Ireland Tax Partner, explore the core components in Revenue's Code of Practice, which went live on 1 May 2022...

The Companies (Accounting) Bill 2016 was passed through Dáil Eireann on 22 March 2017. The

Any shareholder or shareholders who hold shares representing 10% or more of the total voting rights of the company can still ensure that the company produces audited financial statements by serving a notice on the company requesting that it not avail of an audit exemption.

As we begin to approach certain key milestone dates under the Irish Companies Act 2014, now is the time to check whether your organisation is up to speed with the key new compliance requirements introduced by the legislation.

Importantly, these changes solely concern audit exemption criteria and companies will still incur late filing fees if it fails to file on time with the CRO.

The Irish Revenue Commissioners ("Revenue") recently published their 2024 Annual Report (the "Report").

The Companies Act 2014 (the "Act") has widened the number of companies that are required to set up an audit committee ("Audit Committee") under Irish law.

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.