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Audit of a 100% subsidary

  • 01-12-2017 01:42PM
    #1
    OLM
    Registered Users, Registered Users 2 Posts: 1 ✭


    If a parent company is audited does its 100% subsidiary have to be audited also?


Comments

  • #2
    Paddy001
    Registered Users, Registered Users 2 Posts: 724 ✭✭✭Paddy001


    Not if the group meets small group criteria or the company meets dormant company exemption criteria. You also need to consider if the company requires audit due to schedule 5 of CA2014, bank covenants etc


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