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Updated legislation issued for Qualifying Partnerships in Ireland

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By Anne Adrain, Head of Sustainability and Reporting

9 June 2020

Main points:

  • Irish legislation has been updated to reflect issue of the European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019.
  • The new rules apply for qualifying partnerships for financial years commencing on or after 1 January 2020.
  • The Regulations require that qualifying partnerships apply Part 6 and Part 26 of the Companies Act 2014.

Update for members undertaking engagements for Qualifying Partnerships in Ireland

For those members undertaking engagements for Qualifying Partnerships in Ireland, you should be aware that SI No 597 of 2019 European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 has been issued.

These Regulations give effect to the transposed provisions of Directive 2013/34/EU of the European Parliament and of the Council of 26 June 2013 on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings (the Accounting Directive) in respect of partnerships and limited partnerships where Article 1(1)(b) of that Directive requires it. The Regulations apply in so far as they relate to a qualifying partnership, to the qualifying partnership’s financial years commencing on or after 1st January 2020 and effectively require that qualifying partnerships apply Part 6 and Part 26 of the Companies Act 2014.

FRC issues wide-ranging announcements in February 2020

By James Barbour, Director, Policy Leadership and Anne Adrain, Head of Sustainability and Reporting

3 March 2020

Accounting, auditing & liquidator requirements in Ireland

Learn more about Accounting, Auditing Regulations and Liquidator requirements in Ireland.

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