Chartered Accountants Ireland with the Office of the Director of Corporate Enforcement (ODCE) and other professional accountancy bodies have developed jointly an information sheet to assist auditors in applying the judgments required to determine whether a duty to report to the ODCE arises under section 194(5) of the Companies Act 1990 (the 1990 Act) and to highlight certain areas of company law in which, should a reportable offence occur, relevant information may come to the auditors’ attention in the course of normal audit procedures.
Please click here for the information sheet.