Decisions pursuant to Section 23 Regulations

Determinations made by the Authority following completions of statutory Enquiries are listed below. In addition, an overview of the Section 23 process and the Statutory Instrument governing said process can be accessed:

• Overview of Enquiries pursuant to Section 23 of the Companies (Auditing and Accounting) Act 2003

• S.I. 667 of 2007 - Companies (Auditing and Accounting) Act 2003 (Procedures Governing the Conduct of Section 23 Enquiries) Regulations 2007

High Court order 2010 225 COS, dated 17 May, 2010

Friday, 2^nd July, 2010: Following the completion of a statutory Enquiry under section 23 of the Companies (Auditing and Accounting) Act 2003, the Authority has determined that, with respect to the matters detailed in the Decision, the Institute of Chartered Accountants in Ireland failed to comply with its approved investigation and disciplinary procedures. The Decision, which details the Authority’s findings and the associated sanction, can be accessed here.

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