Commentary on Articles
Part Ii – Auditors, Accounts, Directors’ Liabilities and Investigations.Auditors
7.Articles 3 and 4 place additional requirements on bodies wishing to be recognised for the purposes of supervising auditors.
8.Articles 5 to 7 deal with the delegation of functions by the Department in relation to auditors.
9.Article 8 sets out circumstances in which the Department may recognise overseas qualifications to allow persons to act as auditor of a company.
10.Article 9 enables the Department, by regulations, to require companies to publish more information about the types of services they have purchased from their auditors.
