Oireachtas Joint and Select Committees
Wednesday, 21 February 2018
Select Committee on Jobs, Enterprise and Innovation
Companies (Statutory Audits) Bill 2017: Committee Stage
2:45 pm
Heather Humphreys (Cavan-Monaghan, Fine Gael)
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I move amendment No. 2:
In page 22, line 5, to delete “recognised” and substitute “prescribed”.
This is a technical amendment which ensures the definition of a "relevant person" in section 29 refers to members of all of the "prescribed" accountancy bodies, not just the "recognised" accountancy bodies. The term "prescribed accountancy bodies" encompasses recognised accountancy bodies. The section is concerned with the definition of a "relevant person" for the purposes of an investigation by the disciplinary committee of a prescribed accountancy body into a breach of standards by a member.