Overview

An in-depth practical examination of the law relating to statutory auditors and audit firms, and the relationship of Irish companies to those auditors and firms. Irish companies generally appoint one or more statutory auditors for each financial year of the company and these auditors have a legal obligation to report on the company’s financial statements. This book covers every facet of the statutory auditor’s role from their appointment to their duties, rights and powers, and their removal and resignation. It also deals with the legal issues that arise in the course of this work and looks at the auditor’s oversight and regulation by the Irish Auditing and Accounting Supervisory Authority. This book is essential for all Irish companies who deal with statutory auditors and for any individual or firm providing audit services.

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9781526527370

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Dáibhí O'Leary is Legal Director in the Company Compliance and Governance Group of Arthur Cox LLP. Prior to joining that firm in 2007, he trained and qualified as a chartered accountant with KPMG, working as a statutory auditor. He contributed the chapter on Financial Statements, Audit and Annual Return to Courtney, The Law of Companies, (4th ed, 2016) and has contributed to Mac Cann & Courtney, Companies Acts 1963-2012 (2012) and to Bloomsbury Professional’s Guide to the Companies Act 2014 (2015), as well as contributing regular company law updates to Bloomsbury Professional Online.

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