Book excerpt: The redrafting of the Companies Acts 1963–2012 ushered in significant changes to Irish company law and all company law practitioners and company law students in Ireland will need to be up to speed with the new Act's provisions. In this new edition, the Companies Act 2014 is updated to account for all changes to it, up to and including the Companies (Statutory Audits) Act 2018. The 2018 Act makes over 50 significant changes to the 2014 Act, most of which relate to the statutory audits of annual accounts and consolidated accounts. The Companies Act 2014: 2018 Edition is the only fully consolidated, single-volume, hard-copy edition of this Act.