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The duties and responsibilities of both directors and auditors of Irish companies have increased significantly in the past 12 months following the introduction of new legislation. The responsibilities are about to increase even further as more legislation has been announced. While the changes have been well flagged within the accountancy profession, it will probably not be until companies begin to finalise their year end audits over the next six months that the seriousness of these changes will become apparent to the majority of directors of Irish companies.


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