Consultation Papers

C/2004/1 - Draft Guidance on Directors' Compliance Statements to be prepared under the Companies Acts

Draft Guidance on the Obligation of Company Directors to Prepare Compliance Policy and Annual Compliance Statements under the Companies (Auditing and Accounting) Act, 2003. The draft guidance, which has been developed in co-operation with the Consultative Committee of Accountancy Bodies - Ireland, the Institute of Directors in Ireland, the Irish Business and Employers' Confederation and the Revenue Commissioners, explains the implications of the new provisions and will assist directors in preparing for, and complying with, their new obligation to prepare Compliance Statements.
The Director invites comment on the draft guidance from interested parties no later than 30 September, 2004. 
The text of the accompanying draft Bulletin from the Auditing Practices Board on Directors' Compliance Statements is also available.

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