Legislation implementing the Statutory Audit Directive provides that Auditors’ reports prepared by audit firms for financial years commencing on or after 20 May 2010 must contain the name and signature of the auditor primarily responsible for carrying out the statutory audit as well the name of the audit firm. It was sufficient before this to provide only the name of the audit firm. The Companies Registration Office has advised that the new requirement will be strictly enforced from 1 January 2011.
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