Dáil debates

Tuesday, 10 July 2018

Companies (Statutory Audits) Bill 2017: Report and Final Stages

 

9:00 pm

Photo of Heather HumphreysHeather Humphreys (Cavan-Monaghan, Fine Gael) | Oireachtas source

I move amendment No. 18:

In page 53, line 18, to delete “annual or group accounts” and substitute “accounts or consolidated accounts”.

The amendments in this group are technical. They amend financial terms in sections of the Bill to ensure consistency of terminology used in the Companies Act 2014 in respect of how the Act distinguishes between Irish companies and external companies.

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