The Authority has updated its procedures in regard to its statutory Enquiries and Investigations respectively. The revised Regulations, which have today been laid before the Houses of the Oireachtas, can be downloaded below:

• S.I. 97 of 2012 - Companies (Auditing and Accounting) Act 2003 (Procedures Governing the Conduct of Section 24 Investigations) Regulations 2012

• S.I. 96 of 2012 - Companies (Auditing and Accounting) Act 2003 (Procedures Governing the Conduct of Section 23 Enquiries) Regulations 2012