The Companies Act 2014 requires certain information to be published on the public register of auditors relating to an audit firm’s membership of a network.
We would ask that firms advise us if they have not already done so of any network membership.
Please e-mail us at
profstndsadmin@cpaireland.ie if your firm is a member of a network providing details of the following;
- A list of the names and addresses of the member firms and affiliates of the network, or
- An indication of where such information is publicly available
The following definitions are relevant;
Network—A larger structure:
(a) That is aimed at cooperation, and
(b) That is clearly aimed at profit or cost-sharing or shares common ownership, control or management, common quality control policies and procedures, common business strategy, the use of a common brand name, or a significant part of professional resources.
Network firm—A firm or entity that belongs to a network.