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

19 February 2013


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 It should be noted that this section is not in force and has in fact been replaced by Regulation 91 of the European Communities (Statutory Audits) (Directive 2006/43/EC) Regulations 2010 (SI No. 220 of 2010).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 www.iaasa.ie

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