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Notice of the making of this Statutory Instrument was published in
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“Iris Oifigiúil” of 6th June, 2017.
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I, MARY MITCHELL O’CONNOR, Minister for Jobs, Enterprise and Innovation, in exercise of the powers conferred on me by
section 1
(2) of the
Companies (Accounting) Act 2017
(No. 9 of 2017), hereby order as follows:
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1. This Order may be cited as the Companies (Accounting) Act 2017 (Commencement) Order 2017.
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2. In this Order, “Act of 2017” means the
Companies (Accounting) Act 2017
(No. 9 of 2017).
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3. Subject to Article 4, the 9th day of June 2017 is appointed as the day on which the Act of 2017 shall come into operation.
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4. Subject to section 14 of the Act of 2017, the Act of 2017 shall apply to any financial year which commenced on or after 1 January 2017 for the following:
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(a) financial statements of a company;
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(b) a directors’ report including any group directors’ report;
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(c) a statutory auditors’ report on the financial statements referred to in paragraph (a) and on the directors’ report referred to in paragraph (b);
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(d) an entity payment report;
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(e) a consolidated payment report;
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(f) a payment report or consolidated payment report prepared in accordance with equivalent reporting requirements;
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(g) an auditors’ report referred to in Regulation 93 (amended by section 100(b) of the Act of 2017) of the European Communities (Undertakings for Collective Investment in Transferable Securities Regulations 2011 (
S.I. No. 352 of 2011
);
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(h) an auditors’ report referred to in Regulation 23(4A) (amended by section 101 of the Act of 2017) of the European Union (Alternative Investment Fund Managers) Regulations 2013 (
S.I. No. 257 of 2013
).
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![http://www.irishstatutebook.ie/images/ls](http://www.irishstatutebook.ie/images/ls)
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GIVEN under my Official Seal,
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2 June 2017.
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MARY MITCHELL O’CONNOR,
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Minister for Jobs, Enterprise and Innovation.
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