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Policy information

Auditing and Accounting Policy and Enforcement Legislation


Audit Policy

Development of policy, preparation and drafting of legislation in relation to company law (auditing); the negotiation of EU proposals on this area of company law and the transposition of EU proposals into domestic law.

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Accounting Policy

Preparation and drafting of legislation in relation to company law (accounting); the negotiation of EU proposals on this area of company law and the transposition of EU proposals into domestic law.

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Enforcement Legislation

The General Scheme of the Companies (Corporate Enforcement Authority) Bill was published on 4 December 2018.

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Cross-Border Conversions, Mergers and Divisions Proposal

Proposal for a Directive of the European Parliament and of the Council amending Directive (EU) 2017/1132 as regards cross-border conversions, mergers and divisions.

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