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March 2008 - Irish Auditing & Accounting Supervisory Authority

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Genesis• DIRT – PAC (1999);• RGA (2000) - recommendations included, inter alia:– establishment of an oversight body; and– a financial reporting review function;• Companies (<strong>Auditing</strong> & <strong>Accounting</strong>) Act, 2003;• Commencement orders – December, 2005 & February, 2006.4

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