<ul><li><a href=http://www.irishstatutebook.ie/eli/2016/si/312/made/en/print target=_blank>European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014) Regulations 2016(S.I. No. 312/2016, 17 June 2016, last updated on 2 July 2018,)</a></li><li><a href=https://www.charteredaccountants.ie/docs/default-source/about/audit-regulations-1-jan-2020-roi-and-uk-and-from-1-jan-2021-roi-only---clean.pdf?sfvrsn=9932af7c_6 target=_blank>Audit Regulations and Guidance(Institute of Chartered Accountants in England and Wales Institute of Chartered Accountants of Scotland Institute of Chartered Accountants in Ireland, Effective from 1 January 2021)</a></li><li><a href=http://revisedacts.lawreform.ie/eli/2007/act/19/revised/en/html target=_blank>Consumer Protection Act 2007(Act No. 19 of 2007, last amended 21 April 2018, Part 3)</a></li></ul>