Companies Act 2014 – EU (Insurance Undertakings: Financial Statements) Regulations 2015

07-07-2015

Author: Elizabeth Bothwell, Dr. Tom Courtney and Daibhi O’Leary



Irish companies are generally required to prepare, have audited and disclose their financial statements in accordance with Part 6 of the Companies Act 2014. However insurance undertakings, and groups comprised primarily of such undertakings, are also subject to the European Union (Insurance Undertakings: Financial Statements) Regulations 2015, which have priority over Part 6 in respect of such undertakings.

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