Irish Collective Asset-management Vehicles Act 2015
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Consideration by auditor of consistency of directors’ report with ICAV’s accounts | ||
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121. In preparing the report in relation to an ICAV required by section 120 (1)(b), the auditor shall— | ||
(a) consider whether the information given in the directors’ report relating to the financial year is consistent with the accounts prepared by the ICAV for that year, and | ||
(b) state in the report whether, in the auditor’s opinion, that information is, or is not, consistent with those accounts. |