S.I. No. 619/2006 - Companies (Auditing and Accounting) Act 2003 (Prescribed Bodies for Disclosure of Information) Regulations 2006

1. These Regulations may be cited as the

Companies (Auditing and Accounting) Act 2003

(Prescribed Bodies for Disclosure of Information) Regulations 2006.

2. These Regulations come into operation on 14

th

December 2006.

3. (1)Each body specified in column (1) of the Schedule opposite the mention in column (2) of the Schedule of the state in which it is established is prescribed for the purposes of the following provision.

(2) That provision is section 31(3) of the

Companies (Auditing and Accounting) Act 2003

(No. 44 of 2003).

SCHEDULE

Column 1

Column 2

Accountancy Investigation and Discipline Board

United Kingdom

Accounting and Auditing Oversight Board

Greece

Accounting and Corporate Regulatory Authority

Singapore

Accountancy Board, Ministry of Finance

Malta

Auditors Oversight Commission

Germany

Australian Securities and Investment Commission

Australia

Austrian Financial Market Authority

Austria

Authorité des Marchés Financiers

France

Autoriteit Financiele Markten

Netherlands

Banking, Finance and Insurance Commission

Belgium

Canadian Public Accountability Board

Canada

Capital Market Commission

Greece

Central Chamber of Commerce

Finland

Certified Public Accountants and Auditing Oversight Board

Japan

Comision Nacional del Mercado de Valores

Spain

Commissao do Mercado de Valores Mobiliarios

Portugal

Commission de Surveillance du Secteur Financier

Luxembourg

Commissione Nazionale per le Societa e la Borsa

Italy

Cyprus Securities and Exchange Commission

Cyprus

Czech Securities Commission

Czech Republic

Danish Commerce and Company Agency

Denmark

Deutsche Prufstelle Für Rechnungslegung

Germany

Dutch Central Bank

Netherlands

Estonian Financial Supervision Authority

Estonia

Financial Reporting Review Panel

United Kingdom

Finanstilsynet

Denmark

Haut Conseil du Commissariat aux Comptes

France

Independent Regulatory Board on Auditors

South Africa

Instituto de Contabilidad y Auditoria de Cuentas

Spain

Kredittilsynet

Norway

Polish Securities and Exchange Commission

Poland

Professional Oversight Board

United Kingdom

Public Company Accounting Oversight Board

United States of America

Rahoitustarkastus

Finland

Revisorsnamnden

Sweden

Securities & Exchange Commission

United States of America

Securities Market Agency

Republic of Slovenia

Swedish Financial Accounting Standards Council

Sweden

Given under my hand

This 12th day of December 2006

Michael Ahern.

Minister of State at the Department of Enterprise, Trade and Employment.

EXPLANATORY NOTE

(

This note is not part of the Instrument and does not purport to be a legal interpretation

.)

These Regulations prescribe bodies to whom the Irish Auditing and Accounting Supervisory Authority may disclose information for the purposes of Section 31(3) of the Companies (Auditing and Accounting) Act, 2003.

S.I. No. 619 of 2006

Companies (Auditing and Accounting) Act 2003 (Prescribed Bodies for Disclosure of Information) Regulations 2006

I, Michael Ahern, Minister of State at the Department of Enterprise, Trade and Employment, in exercise of the powers conferred on me by subsection (1)(i) of

section 48

of the

Companies (Auditing and Accounting) Act 2003

(No. 44 of 2003) and the Enterprise, Trade and Employment (Delegation of Ministerial Functions) (No. 2) Order 2004 (

S.I. No. 808 of 2004

), hereby make the following regulations