S.I. No. 10/1968 - Auctioneers and House Agents Act, 1947 (Accountant's Examination and Certificate) Regulations, 1968

1. Full name of auctioneer or house agent.

2. Address or addresses at which business is carried on.

I hereby certify that, in compliance with the provisions of

section 12

of the

Auctioneers and House Agents Act, 1947

, and regulation 4 of the

Auctioneers and House Agents Act, 1947

(Accountant's Examination and Certificate) Regulations, 1968, I have examined the books, accounts and other relevant documents of the above-named auctioneer/house agent* and I am of opinion that he/it* is complying in all material respects with the provisions of the

Auctioneers and House Agents Act, 1967

, relating to the keeping of accounts and to the opening and keeping of client accounts, that he has taken all necessary steps to comply with them for the future and that, in relation to the business of auctioneer/house agent* and any other business in which he/it* is engaged, he/it* is solvent, and I have no reason to believe that any client of the said auctioneer/house agent* has suffered or is liable to suffer loss in respect of any transactions during any period when the said provisions were not complied with by him/it.*

Signed

(Accountant)

Particulars of Accountant

Full name

Qualifications

Firm Name

Address

Date

*Delete whichever is inappropriate.

GIVEN under my Official Seal, this 12th day of January, 1968.

BRIAN LENIHAN,

Minister for Justice.

EXPLANATORY NOTE.

These Regulations prescribe the examination to be carried out by an accountant for the purpose of granting a certificate in respect of the accounts of an auctioneer or house agent and prescribe the forms of certificate that may be given.

An accountant's certificate will, normally, be required by anyone in business as auctioneer or house agent before he can get a renewal of his licence. The first certificate must cover the period beginning on 9th July, 1967 or on the date of commencement of business whichever is later and ending on a date not earlier than six months before application is made to the Court.

3. Period covered by this certificate.

I hereby certify that, in compliance with the provisions of

section 12

of the

Auctioneers and House Agents Act, 1947

, and regulation 3 of the

Auctioneers and House Agents Act, 1947

(Accountant's Examination and Certificate) Regulations, 1968, I have examined the books, accounts and other relevant documents of the above-named auctioneer/house agent,* and it is my opinion, following that examination and on the basis of the information and explanations given to me, that he/it* has, during the period referred to above, complied in all material respects with the provisions of the

Auctioneers and House Agents Act, 1967

, relating to the keeping of accounts and to the opening and keeping of client accounts.

Signed

(Accountant)

Particulars of Accountant

Full name

Qualifications

Firm Name

Address

Date

PART II

Regulation 6.

AUCTIONEERS AND HOUSE AGENTS ACTS, 1947 AND 1967

Accountant's Certificate

4. With a view to the giving of a certificate for the purposes of section 12 (4) (

b

) of the Prinicipal Act, an accountant shall make such examination, enquiry and investigation of the books, accounts and other relevant documents (including bank passbooks, statements and accounts) kept in relation to the business of auctioneer or house agent and any other business in which the auctioneer or house agent may be engaged, as is sufficient to enable the accountant to give the certificate.

5. The certificate given for the purposes of section 12 (3) of the Principal Act shall be in the form set out in Part 1 of the Schedule to these regulations.

6. The certificate given for the purposes of section 12 (4) (

b

) of the Principal Act shall be in the form set out in Part II of the Schedule to these regulations.

SCHEDULE

PART I

Regulation 5.

FORM OF ACCOUNTANT'S CERTIFICATE

AUCTIONEERS AND HOUSE AGENTS ACTS, 1947 AND 1967

Accountant's Certificate

S.I. No. 10 of 1968.

AUCTIONEERS AND HOUSE AGENTS ACT, 1947 (ACCOUNTANT'S EXAMINATION AND CERTIFICATE) REGULATIONS, 1968

I, BRIAN LENIHAN, Minister for Justice, in exercise of the power conferred on me by

section 12

of the

Auctioneers and House Agents Act, 1947

(No. 10 of 1947), hereby make the following regulations