Seanad debates
Wednesday, 16 April 2003
Companies (Auditing and Accounting) Bill 2003: Second Stage.
The section also contains provisions that enable the Director of Corporate Enforcement to apply to the High Court to have a person's name removed from the Registrar of Auditors. As some recognised bodies operate their recognition procedures in respect of firms rather than individuals, the section also contains the necessary provisions that will enable an individual member of the firm to be struck off without causing the firm itself to lose its recognised status to act as auditor.
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