Section 22 Brings Welcome Reform to Audit Exemption Rules for Irish SMEs

25th July 2025 Section 22 Brings Welcome Reform to Audit Exemption Rules for Irish SMEs Big news for small businesses: a major change in Irish company law has officially come into effect. As of 16 July 2025, Section 22 of the Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 is now live — introducing […]


