US EditionSection 22 of companies act brings flexible audit exemption regime for small companies
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Section 22 of companies act brings flexible audit exemption regime for small companies
The Minister for Enterprise, Trade and Employment, Peter Burke TD, has announced the commencement of Section 22 of the Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024. This key provision introduces a more flexible audit exemption regime for small and micro-sized companies in Ireland. Under the previous rules, companies automatically lost their audit exemption if they filed their annual return late with the Compan…
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