Audit Exemption
The following companies are not entitled an audit exemption:
- A company that is a member firm within the meaning of the Stock
Exchange Act 1995.
- A company that is a stock exchange within the meaning of the
Stock Exchange Act 1995.
- A company that is an associated undertaking or a related undertaking
of a member firm or stock exchange within the meaning of the Stock
Exchange Act 1995.
- A company that is an investment business firm within the meaning
of the Investment Intermediaries Act 1995.
- A company that is an associated undertaking or a related undertaking
of an investment business firm within the meaning of the Investment
Intermediaries Act 1995.
- A company to which Chapter VII, VIII or IX of Part II of the
Central Bank Act 1989, applies.
- A company that is engaged in the business of accepting deposits
or other repayable funds or granting credit for its own account.
- A company that is an associated body of a building society within
the meaning of the Building Societies Act 1989.
- A company that is an associated enterprise of a credit institution
within the meaning of the European Communities Regulations 1992 (S.I. No. 396 of 1992).
- An investment company within the meaning of Part XIII of the
Companies Act 1990.
- A company that is a management company or trustee within the
meaning of Part XIII of the Companies Act 1990.
- A company that is an undertaking for collective investment in
transferable securities within the meaning of the European Communities
Undertakings for Collective Investment in Transferable Securities
Regulations 1989 (S.I. No. 78 of 1989).
- A company that is a management company or trustee of an undertaking
for collective investment in transferable securities within the
meaning of the European Communities (Undertakings for Collective
Investment in Transferable Securities) Regulations 1989.
- A company that is a management company or trustee of a unit trust
scheme within the meaning of the Unit Trusts Act 1990.
- A company that is a general partner or custodian of an investment
limited partnership within the meaning of the Investment Limited
Partnerships Act 1994.
- A company that is an undertaking with close links with a financial
undertaking within the meaning of the Supervision of Credit Institutions,
Stock Exchange Member Firms and Investment Business Firms Regulations
1996 (S.I. No. 267 of 1996).
- Any other company the carrying on of business by which is required,
by virtue of any enactment or instrument there under, to be authorised
by the Central Bank.
- A company that is an insurance intermediary within the meaning
of the Insurance Act 1989.
- A company that is an excepted body within the meaning of the
Trade Union Acts 1871 - 1990.