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The rules around energy management systems and energy audits are being changed by the Recast Energy Efficiency Directive.

The Court of Appeal has confirmed that memoranda related to a complaint made about an audit do not constitute personal data.

In 2010, the European Communities (Statutory Audits) (Directive 2006/43/EC) (the "Regulations") obliged certain 'public interest entities' to establish an audit committee.

The Non-Financial Reporting Directive (Directive 2014/95/EU) (‘NFRD') is currently in place, and is the forerunner to the proposed Corporate Sustainability Reporting Directive. It was adopted in 2014...

It has been a year since the European Commission ("EC") designated the first tranche of very large online platforms and very large online search engines (together, "VLOPSEs").

The Gender Pay Gap Information Bill has been published. Businesses employing 250 people or more are advised to start examining whether they are ready and able to:

Following on from a consultation process that took place in mid-2020, the European Securities and Markets Authority (ESMA) published in December 2020...

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...

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.

David Moran, Tax Manager with Grant Thornton is joined by Jim Kelly, Tax Director with Grant Thornton.