Notice of the making of this Statutory Instrument was published in
“Iris Oifigiúil” of 29th April, 2016.
The IRISH AUDITING AND ACCOUNTING SUPERVISORY AUTHORITY in exercise of the powers conferred on it by
section 940
(2)(e) of the
Companies Act 2014
(No. 38 of 2014), hereby makes the following regulations:
1. These Regulations may be cited as the Companies Act 2014 (Prescribed Persons) Regulations 2016.
2. These Regulations come into operation on 26 April 2016.
3. Each of the following persons is prescribed for the purposes of
section 940
(2)(e) of the
Companies Act 2014
as a person to whom the Supervisory Authority may disclose information:
(a) the Minister for Jobs, Enterprise and Innovation;
(b) the Minister for Finance;
(c) the Minister for Public Expenditure and Reform;
(d) the Attorney General;
(e) the Garda Síochána;
(f) the Director of Public Prosecutions;
(g) the Director of Corporate Enforcement;
(h) the Revenue Commissioners;
(i) the Comptroller and Auditor General;
(j) the Central Bank of Ireland;
(k) the Irish Takeover Panel;
(l) the Irish Stock Exchange;
(m) the Pensions Authority;
(n) a prescribed accountancy body;
(o) the Charities Regulatory Authority;
(p) a member of a recognised accountancy body who is qualified for appointment as an auditor;
(q) a member firm of a prescribed accountancy body;
(r) an inspector appointed under any other enactment;
(s) any Commission of Investigation established under the
Commissions of Investigation Act 2004
; or
(t) third-country auditors, as defined in Regulation 3 of the European Communities (Statutory Audits) (Directive 2006/43/EC) Regulations 2010 (
S.I. No. 220 of 2010
) and former third-country auditors.
4. (1) Each body specified in column (1) of the Schedule 1 opposite the mention in column (2) of the Schedule 1 of the state in which it is established, or any body which takes over the functions of such a body in the same state, is prescribed for the purposes of the following provision.
(2) That provision is
section 940
(2)(e) of the
Companies Act 2014
(No. 38 of 2014).
5. Each body specified in Schedule 2, or any body which takes over the functions of such a body, is prescribed for the purposes of
section 940
(2)(e) of the
Companies Act 2014
(No. 38 of 2014).
Schedule 1
Column 1
Column 2
Abschlussprueferaufsichtskommission
Germany
Abu Dhabi Accountability Authority
Abu Dhabi
Accountancy Board, Ministry of Finance
Malta
Accounting and Auditing Oversight Board
Greece
Accounting and Auditing Standards Monitoring Board
Sri Lanka
Accounting and Corporate Regulatory Authority
Singapore
A-TVP Securities Market Agency
Republic of Slovenia
Audit Oversight Board
Malaysia
Auditing Board of the Central Chamber of Commerce of Finland
Finland
Auditing Oversight Authority
Slovak Republic
Auditors Oversight Authority
Cayman Islands
Auditors Public Oversight Authority
Hungary
Australian Securities and Investments Commission
Australia
Austrian Auditors Supervisory Authority
Austria
Austrian Financial Market Authority
Austria
Authority of Audit and Accounting
Republic of Lithuania
Autorité des marchés financiers
France
Autoriteit Financiele Markten
Netherlands
BaFin Federal Financial Supervisory Authority
Germany
Banco De Portugal
Portugal
Bank of Lithuania
Republic of Lithuania
Banking, Finance and Insurance Commission
Belgium
Botswana Accountancy Oversight Authority
Botswana
Canadian Public Accountability Board
Canada
Capital Markets Board of Turkey
Turkey
Cayman Islands Monetary Authority
Cayman Islands
Cayman Islands Society of Professional Accountants
Cayman Islands
Central Bank of Hungary
Hungary
Central Chamber of Commerce
Finland
Certified Public Accountants and Auditing Oversight Board
Japan
Chambre de renvoi et de mise en état
Belgium
Comisión Nacional del Mercado de Valores
Spain
Comisso de Valores Mobiliários
Brazil
Comisso do Mercado de Valores Mobiliarios
Portugal
Commission de Surveillance du Secteur Financier
Luxembourg
Commission for Public Oversight of Statutory Auditors
Bulgaria
Commissione Nazionale per le Societ e la Borsa
Italy
Croatian Audit Public Oversight Committee
Croatia
Cyprus Securities and Exchange Commission
Cyprus
Czech National Bank, Czech Republic
Czech Republic
Czech Securities Commission
Czech Republic
Danish Business Authority
Denmark
Danish Commerce and Company Agency
Denmark
Deutsche Prfstelle fr Rechnungslegung
Germany
Dubai Financial Services Authority
Dubai
Dutch Central Bank
Netherlands
Egyptian Financial Supervisory Authority
Egypt
Estonian Financial Supervision Authority
Estonia
Federal Audit Oversight Authority
Switzerland
Financial and Capital Markets Commission
Latvia
Financial Conduct Authority (FCA)
United Kingdom
Financial Market Authority
Liechtenstein
Financial Markets Authority
New Zealand
Financial Reporting Council
Mauritius
Financial Reporting Council
United Kingdom
Financial Services Agency
Japan
Financial Services and Markets Authority
Belgium
Financial Services Authority
United Kingdom
Financial Services Commission
South Korea
Financial Supervision Commission
Bulgaria
Financial Supervisory Authority
Iceland
Financial Supervisory Commission
China
Financial Supervisory Service
South Korea
Finansinspektionen
Sweden
Finanssivalvonta
Finland
Finanstilsynet
Denmark
Finanstilsynet
Norway
Gibraltar Financial Services Commission
Gibraltar
Guernsey Financial Services Commission
Guernsey
Haut Conseil du Commissariat aux Comptes
France
Hellenic Capital Market Commission
Greece
Independent Regulatory Board for Auditors
South Africa
Instituto de Contabilidad y Auditoria de Cuentas
Spain
Instituto De Seguros De Portugal
Portugal
Isle of Man Financial Services Authority
Isle of Man
Jersey Financial Services Commission
Jersey
Kredittilsynet
Norway
London Stock Exchange
United Kingdom
Malta Financial Services Authority
Malta
Ministry of Finance
Slovak Republic
Ministry of Finance
Slovenia
Ministry of Finance
Republic of Lithuania
Ministry of Finance
Poland
Monitoring Committee of the Financial Reporting Council
United Kingdom
Nasdaq OMX
Sweden
Polish Financial Supervision Authority
Poland
Polish Securities and Exchange Commission
Poland
Prudential Regulation Authority (PRA)
United Kingdom
Public Audit Oversight Board
Czech Republic
Public Company Accounting Oversight Board
United States of America
Public Oversight Board of Albania
Albania
Revisorsnamnden
Sweden
Romanian National Securities Commission
Romania
Securities & Exchange Commission
United States of America
Securities and Exchange Commission
Thailand
Swedish Financial Accounting Standards Council
Sweden
The Accountant and Appraiser Supervisory Centre
Indonesia
The Takeover Panel
United Kingdom
Schedule 2
European Audit Inspection Group
European Banking Authority
European Central Bank
European Commission
European Council
European Financial Stability Facility
European Parliament
European Securities and Markets Authority
International Accounting Standards Board
International Forum of Independent Audit Regulators
GIVEN under the seal of the Irish Auditing and Accounting Supervisory Authority,
26 April 2016.
MICHAEL KAVANAGH,
Chief Executive Officer and Director.
FERGAL Ó BRIAIN,
Secretary.
EXPLANATORY NOTE
(This note is not part of the Instrument and does not purport to be a legal interpretation).
These Regulations prescribe persons to whom the Irish Auditing and Accounting Supervisory Authority may disclose information for the purposes of
section 940
(2)(e) of the
Companies Act 2014
.