Audit & Assurance

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Central Bank regulated entities – ‘Schedule 5’ companies and the audit framework

1) Definition: The list of Schedule 5 companies is enumerated in the Companies Act 2014: https://www.irishstatutebook.ie/eli/2014/act...

Dormant companies and the Audit framework

1) Definition A dormant company entity is defined in S365 of the Companies Act: (a) it has no significant accounting transaction (ie....

The CRO and audit filing requirements – the company law environment for SMEs

The Annual Return date (ARD) is an important calendar date on the company’s annual horizon. The ARD must fall within nine months of the...