The Irish Aviation Authority (IAA) is a commercial semi-state body. It was formed under Section 11 of the Irish Aviation Authority Act, 1993 and is under my aegis.
In addition to the requirements of the Companies Act, 2014 the IAA is required under sections 30 and 31 of the Act of 93 to submit accounts and a report annually to me as Minister. Those accounts and the report are laid before the Houses of the Oireacthas. Section 31 provides that the IAA shall furnish any information that I require in respect of company or any subsidiaries.
Furthermore, the IAA is subject to the reporting requirements of the Code of Practice for the Governance of State Bodies (2016).