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S.I. No. 208/2016 - Companies Act 2014 (Prescribed Persons) Regulations 2016.

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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

.