Seanad debates

Wednesday, 16 April 2003

Companies (Auditing and Accounting) Bill 2003: Second Stage.

 

Part 3 of the Bill contains a number of provisions which, having regard to the future consolidation of the Companies Acts, as recommended by the company law review group, primarily amend provisions of Part X of the Companies Act 1990, which deals with auditing matters. The first of these amendments, section 33, inserts a number of definitions into section 182 of the 1990 Act. These definitions are of terms subsequently used in a number of provisions in the said Part X.

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