Information on audit exemption for Companies Limited by Guarantee is available from the Companies Registration Office.
On 11 August 2011, Tim Carthy from Duignan Carthy O’Neill gave a presentation to our monthly meeting. He discussed the corporate structure of owners’ management companies and the role that the auditor plays in our companies.
His presentation is available at the link below. Company Law developments, including Companies Act 2014, will have superseded commentary provided.
Owners’ Management Companies: A Concise Guide for Directors, published by The Housing Agency and Chartered Accountants Ireland, contains commentary and guidance about statutory audits for OMCs.