Ms Mary Coughlan, Tanaiste and Minister for Enterprise, Trade and Employment had signed S.I. No.13 of 2009, Companies (Auditing and Accounting) Act 2003 (Commencement) Order 2009. This Order commences Section 36 of the Companies (Auditing and Accounting) Act 2003 (No.44 of 2003). Section 36 allows for statutory backing for the disciplinary procedures of prescribed accountancy bodies.