Notice of the making of this Statutory Instrument was published in

"Iris Oifigiúil" of 4th June, 2010.

I, BATT O'KEEFFE, Minister for Enterprise, Trade and Innovation, in exercise of the powers conferred on me by section 3 of the European Communities Act 1972 (No. 27 of 1972) and for the purpose of giving further effect (subject to, and in so far only as is required by, Commission Decision 2008/627/EC of 29 July 2008 ¹ ) to Article 45 of Directive 2006/43/EC of the European Parliament and of the Council of 17 May 2006 ² and to the said Commission Decision and, in so far as is required by reason of the said giving further effect, partial effect to Articles 35(1) and 36(2) of the said Directive, hereby make the following regulations:

1. (1) These Regulations may be cited as the European Communities (Transitional Period Measures in Respect of Third Country Auditors) (Fees) Regulations 2010.

(2) These Regulations and the European Communities (Transitional Period Measures in Respect of Third Country Auditors) Regulations 2009 ( S.I. No. 229 of 2009 ) shall be read and construed as one and may be cited together as the European Communities (Transitional Period Measures in Respect of Third Country Auditors) Regulations 2009 and 2010.

2. The fee to be paid, in accordance with Regulation 4 of the European Communities (Transitional Period Measures in Respect of Third Country Auditors) Regulations 2009, by a third country auditor to the Irish Auditing and Accounting Supervisory Authority, to cover its administration expenses, is specified to be €2,000.

GIVEN under my Official Seal,

1 June 2010.

BATT O'KEEFFE,

Minister for Enterprise, Trade and Innovation.

EXPLANATORY NOTE

(This note is not part of the Instrument and does not purport to be a legal interpretation)

These Regulations specify the amount of the fee to be paid, in accordance with Regulation 4 of the European Communities (Transitional Period Measures in Respect of Third Country Auditors) Regulations 2009, by a third country auditor to the Irish Auditing and Accounting Supervisory Authority.

1 OJ No. L202, 31.7.2008, p.70.

2 OJ No. L157, 9.6.2006, p.87.