Policy Information
Auditing and Accounting Policy and Enforcement Legislation
- Published on: 19 July 2023
- Last updated on: 10 April 2025
- Audit Policy
- Accounting Policy
- Enforcement Legislation
- Cross-Border Conversions, Mergers and Divisions Proposal
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.
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.
Enforcement Legislation
The General Scheme of the Companies (Corporate Enforcement Authority) Bill was published on 4 December 2018.
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.