Companies (Auditing and Accounting) Act 2003
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Sections 9(2)(l), 15(2), 26, 29(5), 34, 41, 42, 43, 44, 45 and 59
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Sections 9(2)(l), 15(2), 26 and 29(5) all relate to the function under section 26 of the Act, to be given to the Irish Auditing and Accounting Supervisory Authority (IAASA), to review whether the accounts of relevant undertakings complied with the Companies Acts. Subsequent to the enactment of the Act, IAASA was given a similar function under S.I. 277 of 2007 - Transparency (Directive 2004/109/EC) Regulations 2007 with respect to the review of the accounts of companies to which that Directive relates.
Section 34 amends the interpretation section of Part X of the Companies Act 1990.
Section 41 relates to the applicability of accounting standards.
Section 42 is the requirement for an audit committee for relevant companies. This was overtaken by the audit committee requirement in Directive 2006/43/EC.
Section 43 requires disclosure of accounting policies – the application of accounting standards addresses this requirement.
Section 44 relates to disclosure of remuneration in relation to audit and audit related and non-audit work. This requirement is captured in Article 49 of Directive 2006/43/EC.
Section 45 relates to obligations on relevant companies to produce a Directors’ Compliance Statement. A provision to address this obligation is included in the Companies Bill 2012.
Section 59 revokes the Companies Act 1990 (Auditors) Regulations 1992 (S.I. No. 259 of 1992).
Transposed by (S.I. 220 of 2010) European Communities (Statutory Audits) (Directive 2006/43/EC) Regulations 2010.
Provisions with equivalent or broadly equivalent effect, to the uncommenced provisions set out ante are included in the Companies Bill 2012
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Industrial Development (Forfás Dissolution) Act 2014
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The following sections come into operation on 16thJuly 2014:
Parts 1, 3, 4, 5 and 6,
Sections 31 and 40,
the Schedule.
All other Parts and sections come into operation on 31stJuly
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The Act makes provision for the dissolution of Forfás and the transfer of certain functions and staff to the Minister for Jobs, Enterprise and Innovation, Enterprise Ireland, the IDA, the Health and Safety Authority, Science Foundation Ireland and NSAI as appropriate; and to provide for the consequential amendment of certain other enactments and to provide for matters connected therewith.
All Sections will be commenced by the end of July and Forfás will be dissolved with effect from 1st August 2014.
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Safety, Health and Welfare at Work Act 2005 (No. 10 of 2005)
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Section 4(2) in as much as it refers to the repeal of existing enactments as per Schedule 2, Part 1
Mines and Quarries Act 1965 (in as much as it relates to Mines).
Dangerous Substances Acts 1972 and 1979.
Safety in Industry Acts 1955 and 1980, (of 1955 Act, sections 1, 2, 3, 4, 5, 6, 7, 8, 9, 15, 16, 20, 21, 22, 23, 26, 29, 31, 32, 36, 39, 50, 51, 53, 58, 59, 62, 63, 67, 76, 79, 80, 82, 86, 87, 88, 89, 96, 97, 99, 100, 102, 103, 104, 106, 108, 109, 18, 123, 126 & First, Second and Third Schedules ) (of 1980 Act sections 1, 2, 3, 4, 7, 17, 18, 20, 24, 25, 30, 40, 42, 43, 47, 48, 51, 52, 54, 56 & Schedule).
Safety, Health and Welfare (Offshore Installations) Acts 1987 and 1995.
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The repeal of Existing Enactments as per Schedule 2, Part 1
Boiler Explosions Act 1882.
Boiler Explosions Act 1890.
Mines and Quarries Act 1965.
Dangerous Substances Acts 1972 and 1979.
Safety in Industry Acts 1955 and 1980.
Safety, Health and Welfare (Offshore Installations) Acts 1987 and 1995.
Safety, Health and Welfare at Work Act 1989.
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Dangerous Substances Act, 1972
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The provisions relating to explosives:
Part II of that Act.
Section 7 (1) and the Schedule to that Act in so far as they refer to the Towns Improvement (Ireland) Act 1854, the Explosives Act 1875, the Customs and Inland Revenue Act 1883, the Local Government (Ireland) Act 1898 and the Revenue Act 1909.
Section 7 (2) of that Act.
any other provision of the Dangerous Substances Act 1972, to the extent that the provision is applicable to or for the purposes of explosives within the meaning of section 9 (1) of that Act.
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Part II
Explosives
Section 7(1)
The repeal of each of the Acts referred to in the Schedule to the extent indicated.
Towns Improvement (Ireland) Act, 1854 (Section 56 and, in the nineteenth paragraph of section 72, the “or throws or sets fire to any firework,”.).
Petroleum Act, 1871 (The whole Act).
Explosives Act, 1875 (The whole Act, except sections 73, 74, 75, 89 and 96 in so far as those sections are applied by section 8 (1) of the Explosive Substances Act, 1883, for the purposes of the latter Act.).
Petroleum Act, 1879 (The whole Act).
Petroleum (Hawkers) Act, 1881 (The Whole Act).
Customs and Inland Revenue Act, 1883 (Section 3).
Local Government (Ireland) Act, 1898 (Section 6 (c)).
Revenue Act, 1909 (Section 11).
Road Traffic Act, 1961 (Section 122).
Section 7(2)
The repeal of the application, by section 8(1) of the Explosive Substances Act, 1883, of sections 73, 74, 75, 89 and 96 of the Explosives Act, 1875, shall not be affected by any repeal effected by this Act and, accordingly, the said section 8 (1) shall be construed as if the Explosives Act, 1875, were still in force.
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