SI No 597 of 2019 European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 has been issued. Details can be found here.
These Regulations give effect to the transposed provisions of Directive 2013/34/EU of the European Parliament and of the Council of 26 June 2013 on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings (the Accounting Directive) in respect of partnerships and limited partnerships where Article 1(1)(b) of that Directive requires it. The Regulations apply in so far as they relate to a qualifying partnership, to the qualifying partnership’s financial years commencing on or after 1st January 2020.
Source: irishstatutebook.ie
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