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		<lastmod>2019-10-29T16:39:12+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/auditor-ethics/</loc>
		<lastmod>2023-10-17T09:27:10+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/auditors/</loc>
		<lastmod>2023-11-28T09:58:57+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/auditors-ethical-standard-ireland-case-studies-in-audit-ethics/</loc>
		<lastmod>2019-05-16T09:31:53+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/authority-for-anti-money-laundering-and-countering-the-financing-of-terrorism/</loc>
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		<loc>https://www.jmcc.ie/tag/automation-bias/</loc>
		<lastmod>2024-04-07T07:52:05+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/availability-bias/</loc>
		<lastmod>2024-03-28T17:06:40+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/bad-debts/</loc>
		<lastmod>2017-11-15T14:51:23+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/bank-account-registers/</loc>
		<lastmod>2025-03-19T18:07:44+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/bank-enquiry-responses/</loc>
		<lastmod>2026-01-13T07:39:48+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/bannerman/</loc>
		<lastmod>2019-04-30T11:18:29+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/barcelona/</loc>
		<lastmod>2021-11-29T11:54:28+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/beckham/</loc>
		<lastmod>2021-11-29T11:54:28+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/beneficial-owner/</loc>
		<lastmod>2024-05-21T07:05:34+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/beneficial-owners/</loc>
		<lastmod>2017-11-15T14:51:23+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/beneficial-ownership/</loc>
		<lastmod>2025-06-25T06:39:43+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/bhs/</loc>
		<lastmod>2019-10-14T17:45:06+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/bias/</loc>
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		<loc>https://www.jmcc.ie/tag/brexit/</loc>
		<lastmod>2020-11-03T12:55:53+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/bribery/</loc>
		<lastmod>2021-09-13T17:55:01+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/bribes/</loc>
		<lastmod>2022-04-05T07:26:35+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/brief-introduction-to-ethics/</loc>
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		<loc>https://www.jmcc.ie/tag/business-combinations/</loc>
		<lastmod>2019-01-03T18:14:17+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/business-risk-assessment/</loc>
		<lastmod>2021-09-17T16:13:26+00:00</lastmod>
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		<lastmod>2017-11-15T14:51:21+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/ca-2014-audit-ca-a-2017/</loc>
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		<loc>https://www.jmcc.ie/tag/carillion/</loc>
		<lastmod>2026-02-22T11:21:12+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/case-studies-for-non-audit-situations/</loc>
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		<loc>https://www.jmcc.ie/tag/cash-flow/</loc>
		<lastmod>2019-01-03T18:14:17+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/cash-based-businesses/</loc>
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		<loc>https://www.jmcc.ie/tag/cat/</loc>
		<lastmod>2020-09-30T08:24:23+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/ccab-i/</loc>
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		<loc>https://www.jmcc.ie/tag/cea/</loc>
		<lastmod>2023-04-24T12:14:19+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/central-bank/</loc>
		<lastmod>2025-04-03T18:16:46+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/central-bank-statutory-duty-reporting/</loc>
		<lastmod>2019-04-29T21:10:11+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/ceo-fraud/</loc>
		<lastmod>2020-04-29T11:41:56+00:00</lastmod>
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		<lastmod>2023-09-06T07:23:58+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/childcare-funding-applications/</loc>
		<lastmod>2024-07-09T04:40:04+00:00</lastmod>
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		<lastmod>2021-05-10T13:48:49+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/claims-against-accountants/</loc>
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		<loc>https://www.jmcc.ie/tag/client-account/</loc>
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		<loc>https://www.jmcc.ie/tag/client-due-diligence/</loc>
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		<lastmod>2026-03-30T10:10:24+00:00</lastmod>
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		<lastmod>2018-01-10T13:02:53+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/clients-money/</loc>
		<lastmod>2017-11-15T14:51:18+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/code-of-ethics/</loc>
		<lastmod>2022-06-21T08:38:25+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/cold-file-review/</loc>
		<lastmod>2025-02-24T15:36:11+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/cold-file-reviews/</loc>
		<lastmod>2026-02-02T14:19:07+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/cold-files/</loc>
		<lastmod>2024-06-10T18:22:12+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/commencement/</loc>
		<lastmod>2017-11-15T14:51:20+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/common-errors-in-frs-102-accounting/</loc>
		<lastmod>2019-03-29T14:41:00+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/companies-accounting-act-2017/</loc>
		<lastmod>2022-04-14T07:35:03+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/companies-accounting-act2017/</loc>
		<lastmod>2018-01-10T13:05:46+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/companies-corporate-enforcement-authority-act-2021/</loc>
		<lastmod>2024-12-13T17:56:38+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/companies-statutory-audits-act/</loc>
		<lastmod>2020-06-30T08:27:42+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/companies-act/</loc>
		<lastmod>2024-02-05T08:45:23+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/companies-act-2014/</loc>
		<lastmod>2023-06-05T10:55:55+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/companies-acts-1963-to-2013/</loc>
		<lastmod>2017-11-15T14:51:24+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/companies-acts-1963-2013/</loc>
		<lastmod>2017-11-15T14:51:23+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/companies-house/</loc>
		<lastmod>2026-01-13T07:39:48+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/companies-limited-by-guarantee/</loc>
		<lastmod>2017-11-15T14:51:23+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/companies-registration-office/</loc>
		<lastmod>2023-09-19T07:03:54+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/company-directors/</loc>
		<lastmod>2020-07-28T13:50:04+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/company-law/</loc>
		<lastmod>2024-12-13T17:56:38+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/compilation-assignments/</loc>
		<lastmod>2019-04-07T17:37:51+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/complaints/</loc>
		<lastmod>2017-11-15T14:51:24+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/compliance-framework/</loc>
		<lastmod>2018-01-10T13:05:46+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/concealing-illicit-funds/</loc>
		<lastmod>2024-09-12T18:14:36+00:00</lastmod>
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		<lastmod>2019-05-16T09:31:53+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/confirmation-bias/</loc>
		<lastmod>2024-03-28T17:06:40+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/conflicts-of-interest/</loc>
		<lastmod>2021-11-22T16:51:13+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/consultative-committee-of-accountancy-bodies/</loc>
		<lastmod>2022-04-11T15:11:30+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/cookie-policy/</loc>
		<lastmod>2019-05-23T14:53:33+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/coronavirus/</loc>
		<lastmod>2020-04-29T11:41:56+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/coronavirus-covid-19/</loc>
		<lastmod>2021-08-20T16:06:45+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/corruption/</loc>
		<lastmod>2021-09-13T17:55:01+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/corruption-and-facilitation-payments/</loc>
		<lastmod>2022-04-05T07:26:35+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/corruption-perceptions-index/</loc>
		<lastmod>2026-02-15T12:55:20+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/cost-model/</loc>
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		<lastmod>2021-03-22T16:28:14+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/covid19/</loc>
		<lastmod>2020-03-27T14:45:00+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/cpd/</loc>
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		<loc>https://www.jmcc.ie/tag/cpd-certificate/</loc>
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		<lastmod>2024-05-21T07:05:34+00:00</lastmod>
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		<lastmod>2025-01-31T11:39:06+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/cro/</loc>
		<lastmod>2025-06-25T06:39:43+00:00</lastmod>
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	<url>
		<loc>https://www.jmcc.ie/tag/cro-annual-report/</loc>
		<lastmod>2025-11-16T16:24:05+00:00</lastmod>
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	<url>
		<loc>https://www.jmcc.ie/tag/cro-annual-report-2022/</loc>
		<lastmod>2023-09-19T07:03:54+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/cro-forum/</loc>
		<lastmod>2022-04-13T08:14:18+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/cro-stakeholder-forum-aml/</loc>
		<lastmod>2025-06-25T06:39:43+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/cryptocurrency/</loc>
		<lastmod>2025-09-12T13:40:55+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/cuckooing/</loc>
		<lastmod>2022-02-28T17:41:46+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/cultural-artefacts/</loc>
		<lastmod>2021-05-10T13:48:49+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/culture/</loc>
		<lastmod>2021-11-22T16:51:13+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/currency-exchanges/</loc>
		<lastmod>2024-09-12T18:14:36+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/customer-due-diligence/</loc>
		<lastmod>2021-01-12T09:16:27+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/customs-fraud/</loc>
		<lastmod>2024-09-12T18:14:36+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/cyber-criminals/</loc>
		<lastmod>2024-06-30T13:11:06+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/cyber-crime/</loc>
		<lastmod>2020-04-29T11:41:56+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/danske-bank/</loc>
		<lastmod>2019-11-25T23:25:17+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/data-breach-notification-requirements/</loc>
		<lastmod>2019-05-23T14:53:33+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/data-breaches/</loc>
		<lastmod>2019-05-23T14:53:33+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/data-governance/</loc>
		<lastmod>2019-05-23T14:53:33+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/data-privacy-notices/</loc>
		<lastmod>2019-05-23T14:53:33+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/data-processing/</loc>
		<lastmod>2019-05-23T14:53:33+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/data-protection/</loc>
		<lastmod>2018-03-08T12:42:41+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/data-protection-legislation/</loc>
		<lastmod>2019-05-23T14:53:33+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/data-subject-rights/</loc>
		<lastmod>2019-05-23T14:53:33+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/deepfake-scam/</loc>
		<lastmod>2024-06-30T13:11:06+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/deferred-tax/</loc>
		<lastmod>2024-07-15T17:39:26+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/deferred-tax-assets/</loc>
		<lastmod>2019-04-15T20:03:15+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/deferred-taxation/</loc>
		<lastmod>2019-04-15T20:03:15+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/defined-benefit-pension-plans/</loc>
		<lastmod>2024-07-15T17:39:26+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/denmark/</loc>
		<lastmod>2026-02-15T12:55:20+00:00</lastmod>
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	<url>
		<loc>https://www.jmcc.ie/tag/depreciation/</loc>
		<lastmod>2020-01-14T14:11:23+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/derby-county/</loc>
		<lastmod>2021-12-06T15:41:47+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/deutsche-bank/</loc>
		<lastmod>2019-11-25T23:25:17+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/digital-clone/</loc>
		<lastmod>2024-06-30T13:11:06+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/digital-identity/</loc>
		<lastmod>2020-03-10T00:09:13+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/directors-loans/</loc>
		<lastmod>2019-10-21T15:48:30+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/discrepancy/</loc>
		<lastmod>2022-04-13T08:14:18+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/discrepancy-notices/</loc>
		<lastmod>2024-11-12T07:53:17+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/dn2/</loc>
		<lastmod>2024-11-12T07:53:17+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/donated-goods/</loc>
		<lastmod>2026-04-14T08:24:45+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/dormant-companies/</loc>
		<lastmod>2017-11-15T14:51:21+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/drones/</loc>
		<lastmod>2020-11-10T11:30:12+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/due-diligence/</loc>
		<lastmod>2017-11-15T14:51:18+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/early-adoption/</loc>
		<lastmod>2017-11-15T14:51:19+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/easurement/</loc>
		<lastmod>2019-01-03T18:14:17+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/ebitda/</loc>
		<lastmod>2024-07-15T17:24:33+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/economic-crime/</loc>
		<lastmod>2024-05-20T17:04:08+00:00</lastmod>
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		<lastmod>2018-03-08T12:42:41+00:00</lastmod>
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		<lastmod>2020-02-25T17:50:09+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/electronic-transfers/</loc>
		<lastmod>2024-09-12T18:05:56+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/emphasis-of-matter/</loc>
		<lastmod>2020-07-28T13:50:04+00:00</lastmod>
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		<lastmod>2025-05-18T10:12:58+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/engagement-letter/</loc>
		<lastmod>2020-02-25T17:50:09+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/engagement-letter-templates/</loc>
		<lastmod>2023-04-24T12:14:19+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/engagement-letters/</loc>
		<lastmod>2025-12-02T09:22:26+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/engagement-letters-representation-letters/</loc>
		<lastmod>2020-10-19T14:46:14+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/enhanced-due-diligence/</loc>
		<lastmod>2021-01-12T09:16:27+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/eppo/</loc>
		<lastmod>2021-06-28T09:17:05+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/equity-settled-share-based-payments/</loc>
		<lastmod>2024-07-15T17:39:26+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/estate-agent/</loc>
		<lastmod>2019-05-23T14:53:33+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/estate-agents/</loc>
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		<loc>https://www.jmcc.ie/tag/estimates/</loc>
		<lastmod>2021-03-22T16:28:14+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/ethical-behaviour-for-accountants/</loc>
		<lastmod>2020-02-17T13:46:57+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/ethical-decision-making/</loc>
		<lastmod>2020-02-11T18:22:13+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/ethical-issues/</loc>
		<lastmod>2017-11-15T14:51:20+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/ethical-standards-for-auditors/</loc>
		<lastmod>2021-08-20T16:06:45+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/ethics/</loc>
		<lastmod>2023-11-28T09:58:57+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/ethics-for-accounting-and-audit/</loc>
		<lastmod>2020-02-17T13:46:57+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/eu/</loc>
		<lastmod>2021-06-28T09:17:05+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/eu-accounting-directive/</loc>
		<lastmod>2017-11-15T14:51:23+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/eu-commission/</loc>
		<lastmod>2017-11-15T14:51:19+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/eu-fourth-directive/</loc>
		<lastmod>2019-03-05T12:20:30+00:00</lastmod>
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	<url>
		<loc>https://www.jmcc.ie/tag/european-commission/</loc>
		<lastmod>2017-11-15T14:51:19+00:00</lastmod>
	</url>
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		<loc>https://www.jmcc.ie/tag/european-public-prosecutors-office/</loc>
		<lastmod>2021-06-28T09:17:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/european-union/</loc>
		<lastmod>2021-06-28T09:17:05+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/fair-presentation-framework/</loc>
		<lastmod>2018-01-10T13:05:46+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/fair-value/</loc>
		<lastmod>2017-11-15T16:14:01+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/false-invoicing/</loc>
		<lastmod>2024-09-12T18:14:36+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/fatf/</loc>
		<lastmod>2025-11-03T16:01:08+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/fatf-draft-guidance-on-digital-identity/</loc>
		<lastmod>2020-02-27T19:40:14+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/fee-dependency/</loc>
		<lastmod>2023-10-17T09:27:10+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/financial-crime/</loc>
		<lastmod>2024-05-21T07:05:34+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/financial-instruments/</loc>
		<lastmod>2024-07-15T17:39:26+00:00</lastmod>
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	<url>
		<loc>https://www.jmcc.ie/tag/financial-reporting-council/</loc>
		<lastmod>2026-02-02T14:13:53+00:00</lastmod>
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	<url>
		<loc>https://www.jmcc.ie/tag/financial-reporting-council-lab/</loc>
		<lastmod>2020-06-16T05:15:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/financial-reporting-lab/</loc>
		<lastmod>2021-07-29T11:56:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/financial-services/</loc>
		<lastmod>2025-01-28T07:44:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/financial-statements-disclosures/</loc>
		<lastmod>2021-08-20T16:06:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/firm-wide-business-risk-assessment-letters-of-representation/</loc>
		<lastmod>2020-08-29T09:48:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/firm-wide-risk-assessment/</loc>
		<lastmod>2026-03-30T10:10:24+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/five-fundamental-principles/</loc>
		<lastmod>2020-02-17T13:46:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/five-fundamental-principles-of-the-code-of-ethics/</loc>
		<lastmod>2019-05-16T09:31:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/football-association-of-ireland/</loc>
		<lastmod>2025-11-16T16:24:05+00:00</lastmod>
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	<url>
		<loc>https://www.jmcc.ie/tag/football-benchmark/</loc>
		<lastmod>2021-11-29T11:54:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/football-finance/</loc>
		<lastmod>2021-11-29T11:54:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/foreign-exchange-forward-contract/</loc>
		<lastmod>2024-07-15T17:39:26+00:00</lastmod>
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	<url>
		<loc>https://www.jmcc.ie/tag/forensic-loss-of-profits/</loc>
		<lastmod>2020-09-30T08:24:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/fourth-aml-directive/</loc>
		<lastmod>2017-11-15T14:51:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/fraud/</loc>
		<lastmod>2026-03-08T11:29:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/fraudsmart/</loc>
		<lastmod>2021-08-30T07:29:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/fraudulent-bank-transfers/</loc>
		<lastmod>2025-04-03T18:16:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/fraudulent-messages/</loc>
		<lastmod>2024-06-30T13:11:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/frc/</loc>
		<lastmod>2025-11-23T11:24:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/fred-67/</loc>
		<lastmod>2017-11-15T14:51:20+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/fred-78/</loc>
		<lastmod>2021-09-13T18:01:42+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/frs-05/</loc>
		<lastmod>2019-03-14T12:39:34+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/frs-102/</loc>
		<lastmod>2025-08-13T07:07:17+00:00</lastmod>
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	<url>
		<loc>https://www.jmcc.ie/tag/frs-102-changes/</loc>
		<lastmod>2024-07-15T17:24:33+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/frs-102-engagement-letter/</loc>
		<lastmod>2025-12-02T09:22:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/frs-102-latest-changes/</loc>
		<lastmod>2024-08-26T08:33:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/frs-102-leases/</loc>
		<lastmod>2026-04-14T08:24:45+00:00</lastmod>
	</url>
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		<loc>https://www.jmcc.ie/tag/frs-102-section-1a/</loc>
		<lastmod>2017-11-15T16:14:01+00:00</lastmod>
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	<url>
		<loc>https://www.jmcc.ie/tag/frs-102-triennial-review/</loc>
		<lastmod>2020-02-27T19:40:14+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/frs-102-letter-of-engagement-for-audit-exemption/</loc>
		<lastmod>2019-04-15T20:03:15+00:00</lastmod>
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	<url>
		<loc>https://www.jmcc.ie/tag/frs-102-27/</loc>
		<lastmod>2019-04-15T20:03:44+00:00</lastmod>
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	<url>
		<loc>https://www.jmcc.ie/tag/frs-102-29/</loc>
		<lastmod>2019-04-15T20:03:15+00:00</lastmod>
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	<url>
		<loc>https://www.jmcc.ie/tag/frs-105/</loc>
		<lastmod>2024-07-15T17:39:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/frs-105-engagement-letter/</loc>
		<lastmod>2025-12-02T09:22:26+00:00</lastmod>
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	<url>
		<loc>https://www.jmcc.ie/tag/frsse/</loc>
		<lastmod>2017-11-15T14:51:23+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/fssu/</loc>
		<lastmod>2020-02-25T17:50:09+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/functional-currency/</loc>
		<lastmod>2019-05-14T11:05:07+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/future-of-audit/</loc>
		<lastmod>2019-10-14T17:45:06+00:00</lastmod>
	</url>
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		<loc>https://www.jmcc.ie/tag/gains-losses-in-frs-102/</loc>
		<lastmod>2019-03-29T14:41:00+00:00</lastmod>
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	<url>
		<loc>https://www.jmcc.ie/tag/gambling/</loc>
		<lastmod>2024-09-12T18:14:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/garda-national-cyber-crime-bureau/</loc>
		<lastmod>2020-04-29T11:41:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/garda-siochana/</loc>
		<lastmod>2020-04-29T11:41:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/gdpr/</loc>
		<lastmod>2018-03-08T12:42:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/gender-pay-gap-reporting/</loc>
		<lastmod>2025-09-03T18:43:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/going-concern/</loc>
		<lastmod>2026-03-08T11:29:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/going-concern-reverse-stress-testing-financial-reporting-council/</loc>
		<lastmod>2020-12-03T09:37:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/golden-visa-programme/</loc>
		<lastmod>2026-04-06T10:31:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/goodwill/</loc>
		<lastmod>2017-11-15T14:51:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/governance/</loc>
		<lastmod>2026-02-22T10:38:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/government-grants/</loc>
		<lastmod>2024-07-15T17:39:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/grafton-plc/</loc>
		<lastmod>2020-07-28T13:50:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/grant-aid-early-learning-creche-engagement-letter/</loc>
		<lastmod>2024-07-09T04:40:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/grant-aid-early-learning-creche-representation-letter/</loc>
		<lastmod>2024-07-09T04:40:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/grant-claims/</loc>
		<lastmod>2020-09-30T08:24:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/group-water-schemes/</loc>
		<lastmod>2022-02-21T13:42:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/groups/</loc>
		<lastmod>2017-11-15T16:14:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/groupthink/</loc>
		<lastmod>2024-04-07T07:52:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/guarantee-company/</loc>
		<lastmod>2017-11-15T14:51:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/guidance-note-for-core-funding-reporting-requirements-transitional-arrangements-year-1-and-2/</loc>
		<lastmod>2024-07-09T04:40:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/guidance-on-audit/</loc>
		<lastmod>2025-08-08T07:13:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/h4/</loc>
		<lastmod>2025-11-16T16:24:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/high-risk-jurisdictions/</loc>
		<lastmod>2025-11-03T16:01:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/high-turnover-of-accountants/</loc>
		<lastmod>2024-05-21T07:05:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/high-value-goods-dealers/</loc>
		<lastmod>2022-07-13T07:31:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/higher-risk-clients-for-aml/</loc>
		<lastmod>2024-12-04T08:03:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/higher-risk-services-for-aml/</loc>
		<lastmod>2024-12-04T08:03:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/hmrc/</loc>
		<lastmod>2024-11-17T11:38:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/hmrc-investigations/</loc>
		<lastmod>2017-11-15T14:51:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/hmrc-tax-agent-registration/</loc>
		<lastmod>2025-09-12T13:29:50+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/holiday-pay/</loc>
		<lastmod>2017-11-15T14:51:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/hot-file-reviews/</loc>
		<lastmod>2021-11-22T16:51:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/housing-co-operatives/</loc>
		<lastmod>2022-02-21T13:42:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/hse/</loc>
		<lastmod>2019-04-07T17:56:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/hvgds/</loc>
		<lastmod>2022-07-13T07:31:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/iaasa/</loc>
		<lastmod>2024-03-03T12:08:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/iaasa-ethic/</loc>
		<lastmod>2019-04-30T11:18:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/icas/</loc>
		<lastmod>2025-06-25T06:25:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/identification-of-directors/</loc>
		<lastmod>2023-11-01T08:18:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/ies-8/</loc>
		<lastmod>2020-06-30T08:27:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/ifrs/</loc>
		<lastmod>2017-11-15T14:51:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/ifrs-engagement-letter/</loc>
		<lastmod>2025-12-02T09:22:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/illegal-dividends/</loc>
		<lastmod>2022-03-15T16:22:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/illegitimate-cash/</loc>
		<lastmod>2024-09-12T18:05:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/illegitimate-saved-costs/</loc>
		<lastmod>2022-07-01T08:16:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/impairment/</loc>
		<lastmod>2020-12-03T09:37:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/impairment-of-inventories/</loc>
		<lastmod>2019-04-15T20:03:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/impairments/</loc>
		<lastmod>2020-08-10T12:07:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/income-and-expenditure-template/</loc>
		<lastmod>2024-07-09T04:40:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/income-statement/</loc>
		<lastmod>2019-03-29T14:41:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/incomplete-records/</loc>
		<lastmod>2022-02-08T08:16:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/incremental-borrowing-rate/</loc>
		<lastmod>2024-07-15T17:24:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/independence/</loc>
		<lastmod>2023-10-17T09:27:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/independence-of-auditors/</loc>
		<lastmod>2017-11-15T14:51:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/indictable-offences/</loc>
		<lastmod>2021-09-13T17:55:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/industrial-provident-societies-acts-1893-to-2021/</loc>
		<lastmod>2023-11-01T08:27:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/industrial-and-provident-societies-acts-1893-2021/</loc>
		<lastmod>2022-02-21T13:42:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/ing/</loc>
		<lastmod>2019-11-25T23:25:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/insolvency/</loc>
		<lastmod>2020-09-07T13:36:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/insolvency-compliance-review/</loc>
		<lastmod>2020-09-07T13:36:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/institute-of-chartered-accountants-of-scotland/</loc>
		<lastmod>2025-06-25T06:25:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/insurance-brokers/</loc>
		<lastmod>2017-11-15T14:51:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/intangible-assets/</loc>
		<lastmod>2024-07-15T17:39:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/integration-stage/</loc>
		<lastmod>2024-09-12T18:14:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/inter-company-loans/</loc>
		<lastmod>2017-11-15T14:51:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/internal-audit/</loc>
		<lastmod>2021-11-15T14:43:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/internal-controls/</loc>
		<lastmod>2024-02-14T07:48:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/international-education-standard/</loc>
		<lastmod>2020-06-30T08:27:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/international-education-standard-8/</loc>
		<lastmod>2021-11-15T14:43:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/international-standard-on-quality-management-isqm-1/</loc>
		<lastmod>2026-02-22T10:38:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/international-standard-on-related-service/</loc>
		<lastmod>2024-07-09T04:40:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/inventory/</loc>
		<lastmod>2020-11-17T08:26:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/inventory-obsolescence/</loc>
		<lastmod>2020-12-03T09:37:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/investment-in-high-value-assests/</loc>
		<lastmod>2024-09-12T18:05:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/investment-properties/</loc>
		<lastmod>2024-07-15T17:39:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/investment-properties-accounting/</loc>
		<lastmod>2019-03-14T12:39:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/investment-property/</loc>
		<lastmod>2021-10-22T14:32:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/investment-property-accounting/</loc>
		<lastmod>2020-02-17T13:46:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/investment-scams/</loc>
		<lastmod>2020-04-29T11:41:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/investments/</loc>
		<lastmod>2021-03-22T16:28:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/ireland/</loc>
		<lastmod>2026-02-15T12:55:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/irish-audit-accounting-supervisory-authority/</loc>
		<lastmod>2023-04-24T12:14:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/irish-gaap/</loc>
		<lastmod>2017-11-15T14:51:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/is-110-2019/</loc>
		<lastmod>2022-06-10T16:09:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/isa-ireland-240/</loc>
		<lastmod>2025-03-05T08:31:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/isa-220/</loc>
		<lastmod>2020-06-30T08:27:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/isa-240/</loc>
		<lastmod>2026-03-08T11:29:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/isa-315/</loc>
		<lastmod>2026-03-08T11:29:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/isa-501/</loc>
		<lastmod>2021-08-20T16:06:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/isa-505/</loc>
		<lastmod>2026-01-13T07:39:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/isa-560/</loc>
		<lastmod>2021-08-20T16:06:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/isa-570/</loc>
		<lastmod>2026-03-08T11:29:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/isa-700/</loc>
		<lastmod>2017-11-15T14:51:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/isqc1/</loc>
		<lastmod>2022-03-07T09:28:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/isqm/</loc>
		<lastmod>2024-01-14T10:33:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/isqm-1/</loc>
		<lastmod>2026-04-14T08:24:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/isqm-1-quality-management/</loc>
		<lastmod>2024-06-25T08:18:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/isqm-toolkit/</loc>
		<lastmod>2026-04-14T08:24:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/isqm-toolkit-2022/</loc>
		<lastmod>2026-03-30T10:10:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/isqm-training/</loc>
		<lastmod>2026-03-30T10:10:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/it-controls/</loc>
		<lastmod>2026-03-08T11:29:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/it-controls-questionnaire/</loc>
		<lastmod>2024-02-14T07:48:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/ivory/</loc>
		<lastmod>2021-05-10T13:48:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/jason-knight/</loc>
		<lastmod>2021-12-06T15:41:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/journal-entries/</loc>
		<lastmod>2025-09-12T13:46:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/jurisdictions-under-increased-monitoring/</loc>
		<lastmod>2025-11-03T16:01:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/key-audit-matters/</loc>
		<lastmod>2023-04-03T11:52:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/lack-of-adequate-accounting-records-internal-controls/</loc>
		<lastmod>2023-09-19T07:03:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/law-reform-commission/</loc>
		<lastmod>2021-05-20T07:18:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/law-society/</loc>
		<lastmod>2018-01-10T13:02:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/law-society-inspections/</loc>
		<lastmod>2017-11-15T14:51:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/layering/</loc>
		<lastmod>2024-09-12T18:14:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/leadership/</loc>
		<lastmod>2026-02-22T10:38:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/lease-accounting-changes/</loc>
		<lastmod>2024-07-15T17:24:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/lease-incentives/</loc>
		<lastmod>2020-02-18T10:59:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/lease-liability/</loc>
		<lastmod>2024-07-15T17:24:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/leases/</loc>
		<lastmod>2020-02-18T10:59:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/leasing/</loc>
		<lastmod>2025-08-13T07:07:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/legal-services/</loc>
		<lastmod>2025-01-28T07:44:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/legitimate-trading/</loc>
		<lastmod>2024-09-12T18:14:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/less-complex-audits/</loc>
		<lastmod>2025-05-30T07:40:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/letter-of-engagement/</loc>
		<lastmod>2024-05-21T07:05:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/letter-of-engagement-for-audit-exemption/</loc>
		<lastmod>2019-04-07T17:37:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/letter-of-representation-for-audit-exemption/</loc>
		<lastmod>2019-04-15T20:03:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/letters-of-engagement/</loc>
		<lastmod>2026-03-30T10:10:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/letters-of-representation/</loc>
		<lastmod>2020-09-30T08:24:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/limitation-of-liability/</loc>
		<lastmod>2020-11-03T12:55:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/london-times/</loc>
		<lastmod>2019-12-04T13:10:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/long-lived-assets/</loc>
		<lastmod>2020-12-03T09:37:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/long-term-contracts/</loc>
		<lastmod>2020-12-03T09:37:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/luxury-goods/</loc>
		<lastmod>2025-01-28T07:44:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/majority-shareholders/</loc>
		<lastmod>2023-11-28T09:58:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/management-letter/</loc>
		<lastmod>2025-12-02T09:22:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/materiality/</loc>
		<lastmod>2025-06-25T06:17:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/medium-companies/</loc>
		<lastmod>2017-11-15T14:51:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/medium-company/</loc>
		<lastmod>2017-11-15T14:51:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/messi/</loc>
		<lastmod>2021-11-29T11:54:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/micro-entities/</loc>
		<lastmod>2024-07-15T17:39:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/micro-companies/</loc>
		<lastmod>2017-11-15T16:13:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/micro-entities-2/</loc>
		<lastmod>2018-01-10T13:05:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/mini-umbrella-company-fraud/</loc>
		<lastmod>2025-06-25T06:36:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/mirco-entities/</loc>
		<lastmod>2017-11-15T14:51:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/miscellaneous-technical-statement-41/</loc>
		<lastmod>2019-04-15T20:03:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/miscellaneous-technical-statement-46/</loc>
		<lastmod>2019-04-29T21:10:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/missing-trader-intra-community/</loc>
		<lastmod>2022-01-31T17:45:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/mlro/</loc>
		<lastmod>2024-08-26T08:33:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/mlro-report/</loc>
		<lastmod>2024-08-26T08:33:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/money-laundering/</loc>
		<lastmod>2026-02-02T14:19:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/money-laundering-and-terrorist-financing/</loc>
		<lastmod>2023-11-01T08:35:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/money-laundering-checks/</loc>
		<lastmod>2024-08-08T19:31:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/money-laundering-reporting-officer/</loc>
		<lastmod>2023-12-11T14:46:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/money-laundering-training-webinar/</loc>
		<lastmod>2024-01-09T08:10:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/money-mules/</loc>
		<lastmod>2024-05-21T07:05:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/money-muling/</loc>
		<lastmod>2021-08-30T07:29:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/monitoring-and-remediation-element/</loc>
		<lastmod>2024-06-25T08:18:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/monitoring-inspections-business-risk-assessment-firm-wide-risk-assessment/</loc>
		<lastmod>2021-07-30T09:43:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/motivated-reasoning/</loc>
		<lastmod>2024-04-07T07:52:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/mtic/</loc>
		<lastmod>2022-01-31T17:45:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/muc/</loc>
		<lastmod>2025-06-25T06:36:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/multi-unit-development-act/</loc>
		<lastmod>2020-09-30T08:24:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/national-risk-assessment/</loc>
		<lastmod>2017-11-15T14:51:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/nca/</loc>
		<lastmod>2020-04-29T11:41:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/ncn/</loc>
		<lastmod>2024-11-12T07:53:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/negligence/</loc>
		<lastmod>2024-03-25T19:43:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/new-audit-opinion/</loc>
		<lastmod>2017-11-15T14:51:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/new-clients-presenting-higher-aml-risk/</loc>
		<lastmod>2024-12-02T18:10:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/new-irish-and-uk-gaap/</loc>
		<lastmod>2017-11-15T14:51:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/nilp/</loc>
		<lastmod>2024-05-21T07:05:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/non-compliance/</loc>
		<lastmod>2022-04-13T08:14:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/non-compliance-notices/</loc>
		<lastmod>2024-11-12T07:53:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/non-face-to-face-business-relationships/</loc>
		<lastmod>2021-05-10T13:48:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/obtainable-borrowing-rate/</loc>
		<lastmod>2024-07-15T17:24:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/odce/</loc>
		<lastmod>2021-09-13T17:55:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/office-account/</loc>
		<lastmod>2017-11-15T14:51:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/oil/</loc>
		<lastmod>2021-05-10T13:48:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/old-gaap/</loc>
		<lastmod>2017-11-15T14:51:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/opbas/</loc>
		<lastmod>2019-06-05T19:45:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/outsourcing-aml/</loc>
		<lastmod>2024-10-01T08:16:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/overconfidence/</loc>
		<lastmod>2024-04-07T07:52:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/overpaid-invoices/</loc>
		<lastmod>2022-03-14T14:19:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/overseas-client/</loc>
		<lastmod>2024-05-20T17:04:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/owners-management-companies/</loc>
		<lastmod>2024-02-05T08:45:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/pandemic/</loc>
		<lastmod>2021-03-02T08:12:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/paragraph-7-4-ccab-i-guidance/</loc>
		<lastmod>2022-04-14T07:22:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/pase/</loc>
		<lastmod>2019-04-30T11:18:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/paye/</loc>
		<lastmod>2019-01-03T11:23:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/payroll-modernisation/</loc>
		<lastmod>2019-05-23T14:53:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/pcaob/</loc>
		<lastmod>2025-09-12T13:46:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/people-of-significant-control/</loc>
		<lastmod>2019-03-05T12:20:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/peppercorn-rents/</loc>
		<lastmod>2026-04-14T08:24:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/peps/</loc>
		<lastmod>2017-11-15T14:51:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/peps-presenting-higher-aml-risk/</loc>
		<lastmod>2025-01-20T19:29:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/performance-monitoring/</loc>
		<lastmod>2021-11-22T16:51:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/placement-stage/</loc>
		<lastmod>2024-09-12T18:14:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/pobal/</loc>
		<lastmod>2019-04-07T17:56:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/policies-procedures/</loc>
		<lastmod>2024-04-17T18:14:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/politically-exposed-persons/</loc>
		<lastmod>2017-11-15T14:51:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/poor-aml-inspection-results/</loc>
		<lastmod>2024-05-20T17:00:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/post-balance-sheet-events/</loc>
		<lastmod>2020-07-28T13:50:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/ppsn/</loc>
		<lastmod>2024-12-13T17:56:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/practice-note-11/</loc>
		<lastmod>2017-11-15T14:51:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/precious-metals/</loc>
		<lastmod>2021-05-10T13:48:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/price-fixing-cartel/</loc>
		<lastmod>2022-04-11T15:11:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/pricing/</loc>
		<lastmod>2017-11-15T14:51:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/principles-common-to-all-audits/</loc>
		<lastmod>2025-06-25T06:17:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/private-equity/</loc>
		<lastmod>2025-06-25T06:25:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/private-schools-and-universities/</loc>
		<lastmod>2024-06-25T08:18:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/privilege-circumstances-exemption/</loc>
		<lastmod>2022-06-21T08:38:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/privileged-circumstances-exemption/</loc>
		<lastmod>2022-04-14T07:22:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/proceeds-of-crime/</loc>
		<lastmod>2022-07-01T08:16:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/professional-indemnity/</loc>
		<lastmod>2019-04-30T11:17:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/professional-judgement/</loc>
		<lastmod>2024-04-07T07:52:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/professional-judgement-guidance/</loc>
		<lastmod>2024-04-07T07:52:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/professional-liability/</loc>
		<lastmod>2017-11-15T14:51:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/professional-scepticism/</loc>
		<lastmod>2024-05-20T17:04:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/professional-standards/</loc>
		<lastmod>2019-04-07T17:56:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/professional-standards-board-annual-report/</loc>
		<lastmod>2024-09-01T11:57:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/professional-standards-department/</loc>
		<lastmod>2026-01-26T11:19:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/proper-books-of-account/</loc>
		<lastmod>2025-11-16T16:24:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/property/</loc>
		<lastmod>2019-01-03T18:14:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/property-plant-and-equipment/</loc>
		<lastmod>2024-07-15T17:39:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/property-transactions/</loc>
		<lastmod>2025-01-28T07:44:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/protected-disclosures/</loc>
		<lastmod>2024-02-14T07:48:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/protected-species/</loc>
		<lastmod>2021-05-10T13:48:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/protection-of-the-title-accountant/</loc>
		<lastmod>2025-11-05T08:17:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/provisions-available-for-small-entities/</loc>
		<lastmod>2019-04-30T11:18:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/psd/</loc>
		<lastmod>2026-01-26T11:19:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/psg/</loc>
		<lastmod>2021-11-29T11:54:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/qrs/</loc>
		<lastmod>2026-01-26T11:19:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/quality-assurance-committee/</loc>
		<lastmod>2024-09-01T11:57:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/quality-control/</loc>
		<lastmod>2020-06-30T08:27:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/quality-management/</loc>
		<lastmod>2024-06-18T07:11:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/quality-monitoring/</loc>
		<lastmod>2021-11-22T16:51:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/quality-objectives/</loc>
		<lastmod>2024-06-25T08:18:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/quality-review-section/</loc>
		<lastmod>2026-01-26T11:19:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/ransomware/</loc>
		<lastmod>2020-04-29T11:41:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/rbo/</loc>
		<lastmod>2025-06-25T06:39:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/rbo-register/</loc>
		<lastmod>2024-11-12T07:53:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/rca/</loc>
		<lastmod>2024-06-25T08:18:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/reasonable-and-informed-third-party/</loc>
		<lastmod>2021-11-01T07:31:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/recruitment/</loc>
		<lastmod>2021-11-15T14:43:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/red-flags-of-money-laundering/</loc>
		<lastmod>2024-05-21T07:05:34+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/register-of-beneficial-ownership/</loc>
		<lastmod>2021-06-14T08:16:42+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/register-of-overseas-entities/</loc>
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		<loc>https://www.jmcc.ie/tag/registrar-of-beneficial-owners/</loc>
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		<loc>https://www.jmcc.ie/tag/registrar-of-beneficial-ownership/</loc>
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		<loc>https://www.jmcc.ie/tag/registration-for-tax-agents-in-the-uk/</loc>
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		<loc>https://www.jmcc.ie/tag/related-parties/</loc>
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		<loc>https://www.jmcc.ie/tag/relevant-psychological-factors/</loc>
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		<loc>https://www.jmcc.ie/tag/remedial-actions/</loc>
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		<loc>https://www.jmcc.ie/tag/remote-audit/</loc>
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		<loc>https://www.jmcc.ie/tag/remote-stocktakes/</loc>
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		<loc>https://www.jmcc.ie/tag/removal-of-auditor/</loc>
		<lastmod>2022-09-04T12:40:59+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/rent-concessions/</loc>
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		<loc>https://www.jmcc.ie/tag/report-that-proper-books-not-kept/</loc>
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		<loc>https://www.jmcc.ie/tag/reporting-accountants-report/</loc>
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		<loc>https://www.jmcc.ie/tag/reporting-ethical-breaches/</loc>
		<lastmod>2021-11-15T14:43:58+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/reports-of-relevant-contraventions/</loc>
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		<loc>https://www.jmcc.ie/tag/representation-letters/</loc>
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		<loc>https://www.jmcc.ie/tag/residence-rights/</loc>
		<lastmod>2021-05-10T13:48:49+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/resignation-of-auditor/</loc>
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		<loc>https://www.jmcc.ie/tag/resources/</loc>
		<lastmod>2020-06-16T05:15:49+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/restatement-of-comparatives/</loc>
		<lastmod>2017-11-15T14:51:21+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/restricted-funds-online-webinar/</loc>
		<lastmod>2019-06-05T19:45:12+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/revaluation-model/</loc>
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	<url>
		<loc>https://www.jmcc.ie/tag/revenue-audit/</loc>
		<lastmod>2020-11-03T12:55:53+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/revenue-commissioners/</loc>
		<lastmod>2025-10-15T17:47:49+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/revenue-recognition/</loc>
		<lastmod>2020-12-03T09:37:20+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/revenue-recognition-changes/</loc>
		<lastmod>2024-07-15T17:16:14+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/reverse-factoring/</loc>
		<lastmod>2021-07-29T11:56:22+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/reversing-an-impairment-loss/</loc>
		<lastmod>2019-04-15T20:03:44+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/risk/</loc>
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		<loc>https://www.jmcc.ie/tag/risk-assessment/</loc>
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		<loc>https://www.jmcc.ie/tag/root-cause-analysis/</loc>
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		<loc>https://www.jmcc.ie/tag/russia/</loc>
		<lastmod>2023-03-02T18:23:14+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/safe-deposit-box-registers/</loc>
		<lastmod>2025-03-19T18:07:44+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/sampling/</loc>
		<lastmod>2025-03-05T08:31:14+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/sanctions/</loc>
		<lastmod>2023-03-02T18:23:14+00:00</lastmod>
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	<url>
		<loc>https://www.jmcc.ie/tag/sars-in-action/</loc>
		<lastmod>2025-06-25T06:36:21+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/scam-e-mail-messages/</loc>
		<lastmod>2024-10-29T08:35:52+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/scammers/</loc>
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		<loc>https://www.jmcc.ie/tag/scepticism/</loc>
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		<loc>https://www.jmcc.ie/tag/schedule-5-companies-act-2014/</loc>
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		<loc>https://www.jmcc.ie/tag/schools-audit-exempt/</loc>
		<lastmod>2020-09-30T08:24:23+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/section-1079-taxes-consolidation-act-1997/</loc>
		<lastmod>2017-11-15T14:51:24+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/section-35-frs-102/</loc>
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		<loc>https://www.jmcc.ie/tag/section-46/</loc>
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		<loc>https://www.jmcc.ie/tag/section-46-criminal-justice-money-laundering-and-terrorist-financing-acts-2010-to-2021/</loc>
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		<loc>https://www.jmcc.ie/tag/section-59-criminal-justice-act-2011/</loc>
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		<loc>https://www.jmcc.ie/tag/section-74-company-law-enforcement-act-2001/</loc>
		<lastmod>2017-11-15T14:51:24+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/section-934-i-3-of-the-companies-act/</loc>
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		<loc>https://www.jmcc.ie/tag/sections-6-and-7-criminal-justice-money-laundering-and-terrorist-financing-acts-2010-to-2021/</loc>
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		<loc>https://www.jmcc.ie/tag/serious-strategic-deficiencies/</loc>
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		<loc>https://www.jmcc.ie/tag/sharefile/</loc>
		<lastmod>2020-03-27T14:45:00+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/shell-companies/</loc>
		<lastmod>2024-09-12T18:05:56+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/six-principles-of-gdpr/</loc>
		<lastmod>2019-05-23T14:53:33+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/skype/</loc>
		<lastmod>2020-03-31T12:07:14+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/slp/</loc>
		<lastmod>2024-05-21T07:05:34+00:00</lastmod>
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	<url>
		<loc>https://www.jmcc.ie/tag/small-company/</loc>
		<lastmod>2017-11-15T14:51:19+00:00</lastmod>
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	<url>
		<loc>https://www.jmcc.ie/tag/small-entities/</loc>
		<lastmod>2024-07-15T17:39:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.jmcc.ie/tag/sme-audit/</loc>
		<lastmod>2025-11-23T11:24:54+00:00</lastmod>
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	<url>
		<loc>https://www.jmcc.ie/tag/sme-audits/</loc>
		<lastmod>2024-02-14T07:48:06+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/smurfing/</loc>
		<lastmod>2024-09-12T18:14:36+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/sole-practitioner/</loc>
		<lastmod>2024-05-20T17:04:08+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/solicitors/</loc>
		<lastmod>2024-02-05T08:45:23+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/solicitors-accounts-regulations/</loc>
		<lastmod>2025-12-02T09:22:26+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/solicitors-accounts-regulations-2014/</loc>
		<lastmod>2019-06-05T19:45:18+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/solicitors-accounts-regulations-2023/</loc>
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		<loc>https://www.jmcc.ie/tag/solicitors-accounts-regulations-of-the-law-society/</loc>
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		<loc>https://www.jmcc.ie/tag/specified-response/</loc>
		<lastmod>2024-06-25T08:18:12+00:00</lastmod>
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	<url>
		<loc>https://www.jmcc.ie/tag/spoof-bank-websites/</loc>
		<lastmod>2020-04-29T11:41:56+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/staff-awareness/</loc>
		<lastmod>2024-09-12T18:05:56+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/stage/</loc>
		<lastmod>2024-09-12T18:14:36+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/stages-of-money-laundering/</loc>
		<lastmod>2024-09-12T18:14:36+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/statement-of-changes-in-equity/</loc>
		<lastmod>2019-05-14T11:05:07+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/stocktake/</loc>
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		<loc>https://www.jmcc.ie/tag/stop-notice/</loc>
		<lastmod>2024-01-09T08:10:54+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/strategic-weaknesses/</loc>
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		<loc>https://www.jmcc.ie/tag/subsequent-events/</loc>
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		<loc>https://www.jmcc.ie/tag/successful-aml-inspection-review/</loc>
		<lastmod>2024-05-01T06:20:37+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/supplier-quality-statement/</loc>
		<lastmod>2024-03-03T12:08:30+00:00</lastmod>
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		<lastmod>2023-11-28T09:58:57+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/tax-advisers/</loc>
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		<lastmod>2019-04-30T11:18:29+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/tax-avoidance/</loc>
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		<loc>https://www.jmcc.ie/tag/tax-engagement-letters-exclusion-clauses/</loc>
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		<loc>https://www.jmcc.ie/tag/tcsps/</loc>
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		<lastmod>2022-03-15T16:22:04+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/technological-advances-in-aml/</loc>
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		<loc>https://www.jmcc.ie/tag/template-engagement-letter/</loc>
		<lastmod>2019-01-03T11:23:21+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/template-frs-102-letter-to-clients/</loc>
		<lastmod>2017-11-15T14:51:22+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/terrorist-financing/</loc>
		<lastmod>2024-06-25T08:18:12+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/the-cumann-peile-na-heireann/</loc>
		<lastmod>2025-11-16T16:24:05+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/the-rams/</loc>
		<lastmod>2021-12-06T15:41:47+00:00</lastmod>
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	<url>
		<loc>https://www.jmcc.ie/tag/the-value-of-an-audit/</loc>
		<lastmod>2025-06-25T06:17:33+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/thomas-cook/</loc>
		<lastmod>2019-10-29T16:39:12+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/threats-to-independence/</loc>
		<lastmod>2021-11-22T16:51:13+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/thresholds-increased/</loc>
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		<loc>https://www.jmcc.ie/tag/times/</loc>
		<lastmod>2019-12-04T13:10:56+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/tobacco-products/</loc>
		<lastmod>2021-05-10T13:48:49+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/together-for-better/</loc>
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		<loc>https://www.jmcc.ie/tag/trade-and-asset-acquisition/</loc>
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		<lastmod>2020-09-30T08:24:23+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/transition-adjustments/</loc>
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		<loc>https://www.jmcc.ie/tag/transition-checklist/</loc>
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		<loc>https://www.jmcc.ie/tag/transition-to-frs-102/</loc>
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		<loc>https://www.jmcc.ie/tag/transparency-international/</loc>
		<lastmod>2026-02-15T12:55:20+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/transport-and-logistics/</loc>
		<lastmod>2025-01-28T07:44:06+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/triennial-review/</loc>
		<lastmod>2020-08-10T12:07:05+00:00</lastmod>
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		<loc>https://www.jmcc.ie/tag/triennial-review-investment-properties/</loc>
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		<loc>https://www.jmcc.ie/tag/trust-and-company-service-providers/</loc>
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