tailieunhanh - COMPANIES (AUDITING AND ACCOUNTING) ACT 2003: ARRANGEMENT OF SECTIONS

A recent field experiment by Wertenbroch, Soman, and Nunes (2002) provides direct evidence on the link between this type of deliberate “debt aversion” (Prelec and Loewenstein, 1998) and the need for self-control, showing that individuals who score high on a scale measuring impulsivity prefer to pay with cash as opposed to credit. Using our data, we identify households who own a credit card, and assess whether these households nevertheless exhibit the spending profile characteristic of credit constraints: a decline in spending over the pay period followed by a jump up on the next payday. We also investigate whether these households appear to treat current income and future income. | Number 44 of 2003 COMPANIES AUDITING AND ACCOUNTING ACT 2003 ARRANGEMENT OF SECTIONS PART 1 Preliminary Matters Section 1. Short title collective citation and construction. 2. Commencement. 3. Interpretation. PART 2 Irish Auditing and Accounting Supervisory Authority 4. Interpretation of this Part. 5. Establishment of Supervisory Authority. 6. Membership. 7. Alterations in memorandum and articles of association. 8. Objects. 9. Functions. 10. General powers. 11. Board of directors. 12. Chief executive officer. 13. Work programme. 14. Funding. 15. Reserve fund and levy. No. 44. Companies Auditing and Accounting Act 2003 2003. Section 16. Excess revenue. 17. Staff. 18. Disclosure of interests by directors. 19. Disclosure of interests by staff. 20. Superannuation. 21. Accounts and audit. 22. Accountability mechanisms. 23. Intervention in disciplinary process of prescribed account- ancy bodies. 24. Investigation of possible breaches of standards of prescribed accountancy bodies. 25. Review of members of recognised accountancy bodies. 26. Review of whether accounts comply with Companies Acts. 27. Delegation of Supervisory Authority s functions and powers. 28. Hearings privileges and procedural rules. 29. Appeals to and orders of High Court including orders con- firming decisions of Supervisory Authority. 30. Supervisory Authority s seal and instruments. 31. Confidentiality of information. 32. Transfer of certain functions to Supervisory Authority and related transitional provisions. 33. Liability of Supervisory Authority for acts omissions etc. PART 3 Other Measures to Strengthen the Regulation of Auditors 34. Amendment of section 182 of Act of 1990 interpretation of Part X . 35. Amendment of section 187 of Act of 1990 qualifications for appointment as auditor . 36. Amendment of Act of 1990 new section 192A. 37. Amendment of section 194 of Act of 1990 duty of auditors . 38. Amendment of section 198 of Act of 1990 register of auditors . 39. Amendment of section 199 of Act