<ul><li><a href=https://www.irishstatutebook.ie/eli/2003/act/44/enacted/en/print.html target=_blank>Companies (Auditing and Accounting) Act(Act No. 44 of 2003, last amended 1 June 2015, Part 2, Section 5)</a></li><li><a href=https://revisedacts.lawreform.ie/eli/2014/act/38/revised/en/html target=_blank>Companies Act 2014(Act No. 38 of 2014, last amended 1 May 2019, Part 15, Chapter 2 )</a></li></ul>