Generally, the audit committee's responsibilities will include:-
All Public Limited Companies (PLC's) as well as "public interest entities" must set up an audit committee. Public interest entities are; companies with shares quoted on a stock exchange, banks and certain other credit institutions and insurance companies.
The board of directors of other large company can decide whether or not to establish an audit committee. However, they must report their decision and the reason for that decision in the company's financial statements.
Section 167 of the Companies Act 2014 sets out the requirements for Irish registered companies and in addition Regulation 115 of Statutory Instrument No. 312 of 2016 set out the requirements for "public interest entities".
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