Notice of the making of this Statutory Instrument was published in

“Iris Oifigiúil” of 23rd September, 2016.

I, PASCHAL DONOHOE, Minister for Public Expenditure and Reform, in exercise of the powers conferred on me by section 7 (2) of the Protected Disclosures Act 2014 (No. 14 of 2014), hereby order as follows:

1. This Order may be cited as the Protected Disclosures Act 2014 (Disclosure to Prescribed Persons) Order 2016.

2. The Schedule to the Protected Disclosures Act 2014 (Section 7(2)) Order 2014 ( S.I. No. 339 of 2014 ) (as amended by Regulation 2 of the Protected Disclosures Act 2014 (Disclosure to Prescribed Persons) Order 2015 ( S.I. No. 448 of 2015 )) is amended by substituting for the matter in column (3) at reference number 34 the following:

“All matters relating to the functions of the Irish Auditing and Accounting Supervisory Authority as set out in section 905 of the Companies Act 2014 (No. 38 of 2014).”.

GIVEN under my Official Seal,

5 September 2016.

PASCHAL DONOHOE,

Minister for Public Expenditure and Reform.

EXPLANATORY NOTE

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

This Order amends S.I. No. 339 of 2014 , which prescribes persons to whom a protected disclosure may be made under section 7 (2) of the Protected Disclosures Act 2014 . This Order amends the description of the matters in respect of which the Chief Executive of the Irish Auditing and Accounting Supervisory Authority is prescribed.