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10 May 2011
IRISH COMPANY LAW has been changed to encourage greater consistency between audited financial statements and corporate governance reports.
It applies to certain companies whose securities are admitted to trading on a regulated market, and the UK's Auditing Practices Board has issued a bulletin in response: Developments in Corporate Governance Affecting the Responsibilities of Auditors of Companies Incorporated in Ireland.
Further reading
The bulletin describes the legislative requirements and offers guidance on how auditors' reports should be amended when a corporate governance statement is needed.
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Briefings
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