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ODCE Guidance on Audit Committees - Decision Notice D/2006/1

This Decision Notice provides guidance on audit committees with specific reference to section 42 of the Companies (Auditing and Accounting) Act 2003. It should be noted that this section is not in force and has in fact been replaced by Regulation 91 of the European Communities (Statutory Audits) (Directive 2006/43/EC) Regulations 2010 (SI No. 220 of 2010). Guidance on those provisions is available on the IAASA website at

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Frequently Asked Questions

ODCE encourages the public to visit the extended FAQs (frequently asked questions) for information before contacting the Office.

Ceisteanna a Fiafraítear go Minic

Spreagann OSFC an pobal cuairt a thabhairt ar na CFManna (ceisteanna a fiafraítear go minic) arna leathnú le haghaidh eolas roimh theagmháil a dhéanamh leis an oifig.