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Updated to 16 September 2025 (Act No. 10 of 2025 and S.I. No. 431 of 2025)

Companies (Auditing and Accounting) Act 2003
No. 44 of 2003

Contents

Commencement

Section Commencement/Effective Date
Where the commencement and effective dates differ, the effective date is shown below.
 Commencement Information
Ss. 1-3 6 April 2004 Companies (Auditing and Accounting) Act 2003 (Commencement) Order 2004 (S.I. No. 132 of 2004), art. 3(a)
Ss. 4-8 13 December 2005 Companies (Auditing and Accounting) Act 2003 (Commencement) (No. 2) Order 2005 (S.I. No. 791 of 2005), art. 2(a)
S. 9(1) 3 February 2006 Companies (Auditing and Accounting) Act 2003 (Commencement) Order 2006 (S.I. No. 56 of 2006), art. 2(a)
S. 9(2)(a)-(k) 3 February 2006 Companies (Auditing and Accounting) Act 2003 (Commencement) Order 2006 (S.I. No. 56 of 2006), art. 2(a)
S. 9(2)(l) Not yet commenced. Requires commencement order under s. 2
S. 9(2)(m), (n) 3 February 2006 Companies (Auditing and Accounting) Act 2003 (Commencement) Order 2006 (S.I. No. 56 of 2006), art. 2(a)
S. 10 3 February 2006 Companies (Auditing and Accounting) Act 2003 (Commencement) Order 2006 (S.I. No. 56 of 2006), art. 2(b)
Ss. 11-14 13 December 2005 Companies (Auditing and Accounting) Act 2003 (Commencement) (No. 2) Order 2005 (S.I. No. 791 of 2005), art. 2(b)
S. 15(1) 13 December 2005 Companies (Auditing and Accounting) Act 2003 (Commencement) (No. 2) Order 2005 (S.I. No. 791 of 2005), art. 2(c)
S. 15(2) Not yet commenced. Requires commencement order under s. 2
S. 15(A), (B) 13 December 2005 Companies (Auditing and Accounting) Act 2003 (Commencement) (No. 2) Order 2005 (S.I. No. 791 of 2005), art. 2(c)
S. 15(3)-(10) 13 December 2005 Companies (Auditing and Accounting) Act 2003 (Commencement) (No. 2) Order 2005 (S.I. No. 791 of 2005), art. 2(c)
Ss. 16-22 13 December 2005 Companies (Auditing and Accounting) Act 2003 (Commencement) (No. 2) Order 2005 (S.I. No. 791 of 2005), art. 2(d)
Ss. 23-25 3 February 2006 Companies (Auditing and Accounting) Act 2003 (Commencement) Order 2006 (S.I. No. 56 of 2006), art. 2(c)
S. 26 Not yet commenced. Requires commencement order under s. 2
Ss. 27, 28 3 February 2006 Companies (Auditing and Accounting) Act 2003 (Commencement) Order 2006 (S.I. No. 56 of 2006), art. 2(d)
S. 29(1)-(4) 3 February 2006 Companies (Auditing and Accounting) Act 2003 (Commencement) Order 2006 (S.I. No. 56 of 2006), art. 2(e)
S. 29(5) Not yet commenced. Requires commencement order under s. 2
S. 29(6), (7) 3 February 2006 Companies (Auditing and Accounting) Act 2003 (Commencement) Order 2006 (S.I. No. 56 of 2006), art. 2(e)
Ss. 30, 31 13 December 2005 Companies (Auditing and Accounting) Act 2003 (Commencement) (No. 2) Order 2005 (S.I. No. 791 of 2005), art. 2(e)
S. 32 3 February 2006 Companies (Auditing and Accounting) Act 2003 (Commencement) (No. 2) Order 2005 (S.I. No. 56 of 2006), art. 2(f)
S. 33 13 December 2005 Companies (Auditing and Accounting) Act 2003 (Commencement) (No. 2) Order 2005 (S.I. No. 791 of 2005), art. 2(e)
Ss. 34, 35 Not yet commenced. Requires commencement order under s. 2
S. 36 27 January 2009 Companies (Auditing and Accounting) Act 2003 (Commencement) Order 2009 (S.I. No. 13 of 2009), art. 2
S. 37(a)-(c) 1 March 2007 Companies (Auditing and Accounting) Act 2003 (Commencement) Order 2007 (S.I. No. 61 of 2007), art. 2
S. 37(d) Not yet commenced. Requires commencement order under s. 2
S. 37(e) 1 March 2007 Companies (Auditing and Accounting) Act 2003 (Commencement) Order 2007 (S.I. No. 61 of 2007), art. 2
Ss. 38-40 28 April 2010 Companies (Auditing and Accounting) Act 2003 (Commencement) Order 2010 (S.I. No. 177 of 2010), art. 2
Ss. 41-45 Not yet commenced. Requires commencement order under s. 2
S. 46 17 May 2004 Companies (Auditing and Accounting) Act 2003 (Commencement) Order 2004 (S.I. No. 132 of 2004), art. 5(a)
S. 47 in so far as not already in operation  1 December 2005 Companies (Auditing and Accounting) Act 2003 (Commencement) Order 2005 (S.I. No. 686 of 2005), art. 3
S. 47 in so far as it substitutes ss. (6) and (6A) for Companies Act 1963 (33/1963), s. 128(6)  17 May 2004 Companies (Auditing and Accounting) Act 2003 (Commencement) Order 2004 (S.I. No. 132 of 2004), art. 5(b)(i)
S. 47 in so far as it substitutes s. (6B) other than paragraph (b) for Companies Act 1963 (33/1963), s. 128(6)  17 May 2004 Companies (Auditing and Accounting) Act 2003 (Commencement) Order 2004 (S.I. No. 132 of 2004), art. 5(b)(ii)
S. 47 in so far as it substitutes s. (6C) for Companies Act 1963 (33/1963), s. 128(6)  17 May 2004 Companies (Auditing and Accounting) Act 2003 (Commencement) Order 2004 (S.I. No. 132 of 2004), art. 5(b)(iii)
Ss. 48-51 13 December 2005 Companies (Auditing and Accounting) Act 2003 (Commencement) (No. 2) Order 2005 (S.I. No. 791 of 2005), art. 2(f)
S. 52 6 April 2004 Companies (Auditing and Accounting) Act 2003 (Commencement) Order 2004 (S.I. No. 132 of 2004), art. 3(b)
S. 53(a) 6 April 2004 Companies (Auditing and Accounting) Act 2003 (Commencement) Order 2004 (S.I. No. 132 of 2004), art. 3(b)
S. 53(b) 1 July 2004 Companies (Auditing and Accounting) Act 2003 (Commencement) Order 2004 (S.I. No. 132 of 2004), art. 4
S. 53(c)-(e) 6 April 2004 Companies (Auditing and Accounting) Act 2003 (Commencement) Order 2004 (S.I. No. 132 of 2004), art. 3(b)
Ss. 54-57 6 April 2004 Companies (Auditing and Accounting) Act 2003 (Commencement) Order 2004 (S.I. No. 132 of 2004), art. 3(b)
S. 58 13 December 2005 Companies (Auditing and Accounting) Act 2003 (Commencement) (No. 2) Order 2005 (S.I. No. 791 of 2005), art. 2(g)
S. 59 Not yet commenced. Requires commencement order under s. 2
Sch. 1 3 February 2006 Companies (Auditing and Accounting) Act 2003 (Commencement) Order 2006 (S.I. No. 56 of 2006), art. 2(g)
Sch. 2 except in so far as it amends Companies Act 1963 (33/1963), ss. 115(6), 128(4), and Companies Act 1990 (33/1990), ss. 80(10), 161(6) 6 April 2004 Companies (Auditing and Accounting) Act 2003 (Commencement) Order 2004 (S.I. No. 132 of 2004), art. 3(c)
Sch. 2 in so far as it amends Companies Act 1963 (33/1963), ss. 115(6), 128(4), and Companies Act 1990 (33/1990), ss. 80(10), 161(6) Not yet commenced. Requires commencement order under s. 2

Amendments and other effects

How Affected Affecting Provision Affecting Provision Commencement/Effective Date
Where the commencement and effective dates differ, the effective date is shown below.
 Commencement Source
Repealed with savers and transitional provisions 38/2014, ss. 1(2), (3), 4(1), 5, sch. 2 pt. 1, sch. 6 1 June 2015 Companies Act 2014 (Commencement) Order 2015 (S.I. No. 169 of 2015), art. 3
Applied S. I. No. 220 of 2010, reg. 105(1) 20 May 2010
Constr. refs. “Pensions Board” 25/1990, s. 9A (see 21 December 1990 Pensions Act 1990 (Parts I and II) (Commencement) Order 1990 (S.I. No. 331 of 1990), art. 2
  20/2013, ss. 1(5), 26) 7 March 2014 Social Welfare and Pensions (Miscellaneous Provisions) Act 2013 (Sections 22(b), 26, 27, 28, 29 and 34) (Commencement) Order 2014 (S.I. No. 103 of 2014), art. 2
Saver for functions under S. I. No. 220 of 2010, reg. 80(3) 20 May 2010
Trans. of cert. functns. under S.I. No. 418 of 2011, arts. 1(2), 3 & sch. 1 29 July 2011 S.I. No. 418 of 2011, arts. 1(2)
S. 4(1) definition of "recognised accountancy body" substituted S.I. No. 220 of 2010, reg. 14(a) 20 May 2010
S. 5 saver 38/2014, ss. 1(2), 901 1 June 2015 Companies Act 2014 (Commencement) Order 2015 (S.I. No. 169 of 2015), art. 3
S. 8(1)(c) am. S. I. No. 116 of 2005, reg. 9, sch. 1, pt. 5(1) 1 January 2005 S. I. No. 116 of 2005, reg. 2
S. 9(2)(b)(i) application extended S. I. No. 220 of 2010, reg. 82(2) 20 May 2010
S. 9(2)(b)(ii) application extended S. I. No. 220 of 2010, reg. 82(2) 20 May 2010
S. 9(2)(c) application extended S. I. No. 220 of 2010, reg. 86(2) 20 May 2010
S. 9(2)(c) applied S. I. No. 220 of 2010, reg. 42(2) 20 May 2010
S. 9 (2)(l) am. S. I. No. 116 of 2005, reg. 9, sch. 1, pt. 5(1) 1 January 2005 S. I. No. 116 of 2005, reg. 2
S. 9(2)(ma) par. ins. 41/2006, ss. 2(1), 16 29 January 2007  Investment Funds, Companies and Miscellaneous Provisions Act 2006 (Commencement) Order 2007 (S.I. No. 23 of 2007), art. 3
S. 9(2)(mb) par. ins. S.I. No. 220 of 2010, reg. 14(b) 20 May 2010
S. 10(4) am. 41/2006, ss. 2(1), 17(a)(iv) 29 January 2007  Investment Funds, Companies and Miscellaneous Provisions Act 2006 (Commencement) Order 2007 (S.I. No. 23 of 2007), art. 3
S. 10(4)(a) am. 41/2006, ss. 2(1), 17(a)(i) 29 January 2007  Investment Funds, Companies and Miscellaneous Provisions Act 2006 (Commencement) Order 2007 (S.I. No. 23 of 2007), art. 3
S. 10(4)(b) am. 41/2006, ss. 2(1), 17(a)(ii) 29 January 2007  Investment Funds, Companies and Miscellaneous Provisions Act 2006 (Commencement) Order 2007 (S.I. No. 23 of 2007), art. 3
S. 10(4)(c) par. ins. 41/2006, ss. 2(1), 17(a)(iii) 29 January 2007  Investment Funds, Companies and Miscellaneous Provisions Act 2006 (Commencement) Order 2007 (S.I. No. 23 of 2007), art. 3
S. 10(4)(c) am. S.I. No. 220 of 2010, reg. 79(a) 20 May 2010
S. 10(5) subsec. ins. 41/2006, ss. 2(1), 17(b) 29 January 2007  Investment Funds, Companies and Miscellaneous Provisions Act 2006 (Commencement) Order 2007 (S.I. No. 23 of 2007), art. 3
S. 10(5)(a) am. S.I. No. 220 of 2010, reg. 79(b)(i) 20 May 2010
S. 10(5)(b) am. S.I. No. 220 of 2010, reg. 79(b)(ii) 20 May 2010
S. 10(5)(c) ins. S.I. No. 220 of 2010, reg. 79(b)(iii) 20 May 2010
S. 10(5)(d) ins. S.I. No. 220 of 2010, reg. 79(b)(iii) 20 May 2010
S. 11(1)(b) amended S. I. No. 220 of 2010, reg. 81(a)(i) & (ii) 20 May 2010
S. 13 saver 38/2014, ss. 1(2), 910(2) 1 June 2015 Companies Act 2014 (Commencement) Order 2015 (S.I. No. 169 of 2015), art. 3
S. 14(9) trans. of cert. functns. under. 10/2011, ss. 1(2), 6, 9, 20 & Sch. 2 pt. 1 6 July 2011 Ss. 1(2) & 6. Day appointed by Ministers and Secretaries (Amendment) Act 2011 (Appointed Day) Order 2011 (S.I. No. 401 of 2011), art. 2
S. 14A ins. 46/2013, ss. 7(a), 11(5) Not yet commenced. Commencement order required under ss. 11(5), (6)
S. 15(1) saver 38/2014, ss. 1(2), 919(1) 1 June 2015 Companies Act 2014 (Commencement) Order 2015 (S.I. No. 169 of 2015), art. 3
S. 16(1) am. 46/2013, ss. 7(b), 11(5) Not yet commenced. Commencement order required under ss. 11(5), (6)
S. 22 applied S.I. No. 277 of 2007, regs. 1(2), 77(2) 13 June 2007 S.I. No. 277 of 2007, regs. 1(2)
S.23 restrictions on investigation where enquiry under S.I. No. 355 of 2009, regs. 4(3), 5(2) 8 September 2009
S. 23 saver S. I. No. 220 of 2010, reg. 49(6) 20 May 2010
S. 23(13) subs. inserted S. I. No. 220 of 2010, reg. 81(b) 20 May 2010
S. 24 powers under extended to authority S. I. No. 220 of 2010, reg. 121(3) 20 May 2010
S. 24 applied with modifications S. I. No. 220 of 2010, reg. 121(4) 20 May 2010
S. 24 saver S. I. No. 220 of 2010, reg. 49(6) 20 May 2010
S. 24(7) amended S. I. No. 220 of 2010, reg. 90(b) 20 May 2010
S. 24(7) applied S.I. No. 355 of 2009, reg. 15 8 September 2009
S. 24(7)(b) amended S. I. No. 220 of 2010, reg. 90(a) 20 May 2010
S. 24(7A) subs. inserted S. I. No. 220 of 2010, reg. 90(c) 20 May 2010
S. 24(11A) subsec. inserted S.I. No. 220 of 2010, reg. 36 20 May 2010
S. 24(11B) subsec. inserted S.I. No. 220 of 2010, reg. 36 20 May 2010
S. 24(11C) subsec. inserted S.I. No. 220 of 2010, reg. 36 20 May 2010
S. 24(13) subs. inserted S. I. No. 220 of 2010, reg. 81(c) 20 May 2010
S.26 am. S.I. No. 116 of 2005, reg. 9, sch. 1, pt. 5(2) 1 January 2005 S. I. No. 116 of 2005, reg. 2
S. 26(3)(b) am. S. I. No. 116 of 2005, reg. 9, sch. 1, pt. 5(1) 1 January 2005 S. I. No. 116 of 2005, reg. 2
S. 26(4)(a) am. S. I. No. 116 of 2005, reg. 9, sch. 1, pt. 5(1) 1 January 2005 S. I. No. 116 of 2005, reg. 2
S. 26(4)(b) am. S. I. No. 116 of 2005, reg. 9, sch. 1, pt. 5(1) 1 January 2005 S. I. No. 116 of 2005, reg. 2
S. 26(6) am. S. I. No. 116 of 2005, reg. 9, sch. 1, pt. 5(1) 1 January 2005 S. I. No. 116 of 2005, reg. 2
S. 26(8) am. S. I. No. 116 of 2005, reg. 9, sch. 1, pt. 5(1) 1 January 2005 S. I. No. 116 of 2005, reg. 2
S. 26(8)(a) am. S. I. No. 116 of 2005, reg. 9, sch. 1, pt. 5(1) 1 January 2005 S. I. No. 116 of 2005, reg. 2
S. 26(10)(a) am. S. I. No. 116 of 2005, reg. 9, sch. 1, pt. 5(1) 1 January 2005 S. I. No. 116 of 2005, reg. 2
S. 26(12) am. 23/2010, ss. 2, 15(2), sch. 2, pt. 2, item 1 1 October 2010 Central Bank Reform Act 2010 (Commencement of Certain Provisions) Order 2010 (S.I. No. 469 of 2010), art. 2
S. 27(1) saver 38/2014, ss. 1(2), 937(6) 1 June 2015 Companies Act 2014 (Commencement) Order 2015 (S.I. No. 169 of 2015), art. 3
  45/2009, s. 4(2) 23 December 2009 Commenced on enactment
S. 27(1) substit. 45/2009, s. 4(1)(a) 23 December 2009 Commenced on enactment
S. 27(1) applied S.I. No. 96 of 2012, regs. 1(3), 9 29 March 2012 S.I. No. 96 of 2012, regs. 1(3)
  S.I. No. 355 of 2009, reg. 3(1) 8 September 2009
  S.I. No. 667 of 2007, reg. 3(1) 28 September 2007
S. 27(4) am. 45/2009, s. 4(1)(b) 23 December 2009 Commenced on enactment
S. 28(1) applied S.I. No. 97 of 2012, regs. 1(3), 8 29 March 2012 S.I. No. 97 of 2012, regs. 1(3)
  S.I. No. 96 of 2012, regs. 1(3), 9 29 March 2012 S.I. No. 96 of 2012, regs. 1(3)
  S.I. No. 355 of 2009, reg. 8 8 September 2009
  S.I. No. 667 of 2007, reg. 9(1) 28 September 2007
S. 29 (6) applied S.I. No. 667 of 2007, reg. 13(1) 28 September 2007
S. 29(7) substit. 41/2006, ss. 2(1), 18 29 January 2007  Investment Funds, Companies and Miscellaneous Provisions Act 2006 (Commencement) Order 2007 (S.I. No. 23 of 2007), art. 3
S. 31 restricted S.I. No. 220 of 2010, reg. 52 20 May 2010
S. 31 applied S.I. No. 97 of 2012, regs. 1(3), 4(17), 5(9), 15(4) 29 March 2012 S.I. No. 97 of 2012, regs. 1(3)
  S.I. No. 96 of 2012, regs. 1(3), 4(12), 5(6) 29 March 2012 S.I. No. 96 of 2012, regs. 1(3)
  S.I. No. 355 of 2009, regs. 8(5), 20 8 September 2009
  S.I. No. 667 of 2007, reg. 4(12), 5(6) 28 September 2007
S.31 saver S.I. No. 277 of 2007, regs. 1(2), 75(2) 13 June 2007 S.I. No. 277 of 2007, regs. 1(2)
S.31(1) applied S.I. No. 97 of 2012, regs. 1(3), 20 29 March 2012 S.I. No. 97 of 2012, regs. 1(3)
  S.I. No. 355 of 2009, regs. 8, (2)(ii) 8 September 2009
S. 31(3)(a) amended S.I. No. 220 of 2010, reg. 53(a) 20 May 2010
S.31(3)(a) applied S.I. No. 97 of 2012, regs. 1(3), 14 29 March 2012 S.I. No. 97 of 2012, regs. 1(3)
  S.I. No. 355 of 2009, reg. 14 8 September 2009
S. 31(3)(b)(viii) am. 23/2010, ss. 2, 15(2), sch. 2, pt. 2, item 2 1 October 2010 Central Bank Reform Act 2010 (Commencement of Certain Provisions) Order 2010 (S.I. No. 469 of 2010), art. 2
S. 31(3)(b)(xv) amended S.I. No. 220 of 2010, reg. 53(b) 20 May 2010
S. 31(3)(c) par. inserted S.I. No. 220 of 2010, reg. 53(c) 20 May 2010
S.37 (d) rep. 12/2005, ss. 2 (1), 73 (3) 1 September 2005 Investment Funds, Companies and Miscellaneous Provisions Act 2005 (Commencement) Order 2005 (S.I. No. 323 of 2005), art. 6
S. 48(1)(f) applied S.I. No. 667 of 2007, reg. 12(1)(d)(ii) 28 September 2007
Sch. 2. am. 12/2005, ss. 2 (1), 73 (4) (a) (b) 30 June 2005 Investment Funds, Companies and Miscellaneous Provisions Act 2005 (Commencement) Order 2005 (S.I. No. 323 of 2005), art. 3(b)

SIs made under the Act

SectionSIs made under the Act
S. 28(4) Companies (Auditing and Accounting) Act 2003 (Procedures Governing the Conduct of Section 24 Investigations) Regulations 2012 (S.I. No. 97 of 2012)
  Companies (Auditing and Accounting) Act 2003 (Procedures Governing the Conduct of Section 23 Enquiries) Regulations 2012 (S.I. No. 96 of 2012)
  Companies (Auditing and Accounting) Act 2003 (Procedures Governing the Conduct of Section 24 Investigations) Regulations 2009 (S.I. No. 355 of 2009)
  Companies (Auditing and Accounting) Act 2003 (Procedures Governing the Conduct of Section 23 Enquiries) Regulations 2007 (S.I. No. 667 of 2007)
S. 48(1)(a) Companies (Auditing and Accounting) Act 2003 (Prescribed Accountancy Bodies) Regulations 2006 (S.I. No. 57 of 2006)
S. 48(1)(i) Companies (Auditing and Accounting) Act 2003 (Prescribed Persons) Regulations 2011 (S.I. No. 113 of 2011)
  Companies (Auditing and Accounting) Act 2003 (Prescribed Bodies for Disclosure of Information) Regulations 2006 (S.I. No. 619 of 2006)