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| | Introductory Text |
| | Acts Referred to |
| | Part 1 Preliminary and General (ss. 1-14) |
In force | 1. Short title and commencement |
In force | 2. Interpretation generally |
In force | 3. Periods of time |
Partly in force | 4. Repeals and revocations |
In force | 5. Savings and transitional provisions |
In force | 6. Construction of references in other Acts to companies registered under Companies (Consolidation) Act 1908 and Act of 1963 |
In force | 7. Definition of "subsidiary" |
In force | 8. Definitions of "holding company", "wholly owned subsidiary" and "group of companies" |
In force | 9. Act structured to facilitate its use in relation to most common type of company |
In force | 10. Reference in Parts 2 to 14 to company to mean private company limited by shares |
In force | 11. Construction of references to directors, board of directors and interpretation of certain other plural forms |
In force | 12. Regulations and orders |
In force | 12A. Extension of interim period |
In force | 13. Authentication of certain official documents |
In force | 14. Expenses |
| | Part 2 Incorporation and Registration (ss. 15-63) |
| | Chapter 1 Preliminary (ss. 15-16) |
In force | 15. Definitions (Part 2) |
In force | 16. Extension of transition period in the event of difficulties |
| | Chapter 2 Incorporation and consequential matters (ss. 17-37) |
In force | 17. Way of forming private company limited by shares |
In force | 18. Company to carry on activity in the State and prohibition of certain activities |
In force | 19. Form of the constitution |
In force | 20. Restriction on amendment of constitution |
In force | 21. Registration of constitution |
In force | 22. Statement to be delivered with constitution |
In force | 23. Additional statement to be furnished in certain circumstances |
In force | 24. Declaration to be made to Registrar |
In force | 25. Effect of registration |
In force | 26. Provisions as to names of companies |
In force | 27. Trading under a misleading name |
In force | 28. Reservation of a company name |
In force | 29. Effect of reservation of name |
In force | 30. Change of name |
In force | 31. Effect of constitution |
In force | 32. Amendment of constitution by special resolution |
In force | 33. Publication of notices |
In force | 34. Language of documents filed with Registrar |
In force | ⚠ 35. Authorisation of an electronic filing agent |
In force | 36. Revocation of the authorisation of an electronic filing agent |
In force | 37. Copies of constitution to be given to members |
| | Chapter 3 Corporate capacity and authority (ss. 38-41) |
In force | 38. Capacity of private company limited by shares |
In force | 39. Registered person |
In force | 40. Persons authorised to bind company |
In force | 41. Powers of attorney |
| | Chapter 4 Contracts and other transactions (ss. 42-48) |
In force | 42. Form of contracts |
In force | 43. The common seal |
Ceased | 43A. Execution of instruments during interim period |
In force | 44. Power for company to have official seal for use abroad |
In force | 45. Pre-incorporation contracts |
In force | 46. Bills of exchange and promissory notes |
In force | 47. Liability for use of incorrect company name |
In force | 48. Authentication by company of documents |
| | Chapter 5 Company name, registered office and service of documents (ss. 49-53) |
In force | 49. Publication of name by company |
In force | ⚠ 50. Registered office of company |
Not yet in force | 50A. Registrar may request evidence of situation of registered office |
In force | 51. Service of documents |
In force | 52. Security for costs |
In force | 53. Enforcement of orders and judgments against companies and their officers |
| | Chapter 6 Conversion of existing private company to private company limited by shares to which Parts 1 to 15 apply (ss. 54-63) |
In force | 54. Interpretation (Chapter 6) |
In force | 55. Status of existing private companies at end of transition period: general principle |
In force | 56. Conversion of existing private companies to designated activity companies: duties and powers in that regard |
In force | 57. Relief where company does not re-register as a designated activity company |
In force | 58. Applicable laws during transition period |
In force | 59. Adoption of new constitution by members |
In force | 60. Preparation, registration, etc. of new constitution by directors |
In force | 61. Deemed constitution |
In force | 62. Relief for members and creditors |
In force | 63. Procedure for re-registration as designated activity company under this Chapter |
| | Part 3 Share Capital, Shares and certain other Instruments (ss. 64-126) |
| | Chapter 1 Preliminary and interpretation (ss. 64-67) |
In force | 64. Interpretation (Part 3) |
In force | 65. Powers to convert shares into stock, etc. |
In force | 66. Shares |
In force | 67. Numbering of shares |
| | Chapter 2 Offers of securities to the public (s. 68) |
In force | 68. Limitation on offers of securities to the public |
| | Chapter 3 Allotment of shares (ss. 69-82) |
In force | 69. Allotment of shares |
In force | 70. Supplemental and additional provisions as regards allotments |
In force | 71. Payment of shares |
In force | 72. Restriction of section 71(5) in the case of mergers |
In force | 73. Restriction of section 71(5) in the case of group reconstructions |
In force | 74. Supplementary provisions in relation to sections 72 and 73 |
In force | 75. Restriction of section 71(5) in the case of shares allotted in return for acquisition of issued shares of body corporate |
In force | 76. Treatment of premiums paid on shares issued before a certain date |
In force | 77. Calls on shares |
In force | 78. Supplemental provisions in relation to calls |
In force | 79. Further provisions about calls (different times and amounts of calls) |
In force | 80. Lien |
In force | 81. Forfeiture of shares |
In force | 82. Financial assistance for acquisition of shares |
| | Chapter 4 Variation in capital (ss. 83-93) |
In force | 83. Variation of company capital |
In force | 84. Reduction in company capital |
In force | 85. Application to court for confirming order, objections by creditors and settlement of list of such creditors |
In force | 86. Registration of order and minute of reduction |
In force | 87. Liability of members in respect of reduced calls |
In force | 88. Variation of rights attached to special classes of shares |
In force | 89. Rights of holders of special classes of shares |
In force | 90. Registration of particulars of special rights |
In force | 91. Variation of company capital on reorganisation |
In force | 92. Notice to Registrar of certain alterations of share capital |
In force | 93. Notice of increase of share capital |
| | Chapter 5 Transfer of shares (ss. 94-101) |
In force | 94. Transfer of shares and debentures |
In force | 95. Restrictions on transfer |
In force | 96. Transmission of shares |
In force | 97. Transmission of shares in special circumstances (including cases of mergers) |
In force | 98. Certification of shares |
In force | 99. Share certificates |
In force | 100. Rectification of dealings in shares |
In force | 101. Personation of shareholder: offence |
| | Chapter 5A Dematerialisation of applicable securities (ss. 101A-101F) |
In force | 101A. Interpretation and application |
In force | 101B. Abolition of certificates in respect of applicable securities |
In force | 101C. Transfer of applicable securities of company |
In force | 101D. Disapplication of certain provisions to applicable securities |
In force | 101E. Disapplication of requirement for certificate in respect of applicable securities |
In force | 101F. Representation of applicable securities |
| | Chapter 6 Acquisition of own shares (ss. 102-116) |
In force | 102. Company acquiring its own shares, etc. - permissible circumstances and prohibitions |
In force | 103. Supplemental provisions in relation to section 102 |
In force | 104. Shares of a company held by a nominee of a company |
In force | 105. Acquisition of own shares |
In force | 106. Supplemental provisions in relation to section 105 |
In force | 107. Assignment or release of company's right to purchase own shares |
In force | 108. Power to redeem preference shares issued before 5 May 1959 |
In force | 109. Treasury shares |
In force | 110. Incidental payments with respect to acquisition of own shares |
In force | 111. Effect of company's failure to redeem or purchase |
In force | 112. Retention and inspection of documents |
In force | 113. Membership of holding company |
In force | 114. Holding by subsidiary of shares in its holding company |
In force | 115. Civil liability for improper purchase in holding company |
In force | 116. Return to be made to Registrar |
| | Chapter 7 Distributions (ss. 117-126) |
In force | 117. Profits available for distribution |
In force | 118. Prohibition on pre-acquisition profits or losses being treated in holding company's financial statements as profits available for distribution |
In force | 119. Distributions in kind: determination of amount |
In force | 120. Development costs shown as asset of company to be set off against company's distribution profits |
In force | 121. The relevant financial statements |
In force | 122. Consequences of making unlawful distribution |
In force | 123. Meaning of "distribution", "capitalisation", etc., and supplemental provisions |
In force | 124. Procedures for declarations, payments, etc., of dividends and other things |
In force | 125. Supplemental provisions in relation to section 124 |
In force | 126. Bonus issues |
| | Part 4 Corporate Governance (ss. 127-218) |
| | Chapter 1 Preliminary (s. 127) |
In force | 127. Access to documents during business hours |
| | Chapter 2 Directors and secretaries (ss. 128-153) |
In force | 128. Directors |
In force | 129. Secretaries |
In force | 130. Prohibition of body corporate or unincorporated body of persons being director |
In force | 131. Prohibition of minor being director or secretary |
In force | 132. Prohibition of undischarged bankrupt being director or secretary or otherwise involved in company |
In force | 133. Examination as to solvency status |
In force | 134. Performance of acts by person in dual capacity as director and secretary not permitted |
In force | 135. Validity of acts of director or secretary |
In force | 136. Share qualifications of directors |
In force | 137. Company to have director resident in an EEA state |
In force | 138. Supplemental provisions concerning bond referred to in section 137(2) |
In force | 139. Notification requirement as regards non-residency of director |
In force | 140. Exception to section 137 - companies having real and continuous link with economic activity in State |
In force | 141. Provisions for determining whether director resident in State |
In force | 142. Limitation on number of directorships |
In force | 143. Sanctions for contravention of section 142 and supplemental provisions |
In force | 144. Appointment of director |
In force | 145. Appointment of directors to be voted on individually |
In force | 146. Removal of directors |
In force | 147. Compensation for wrongful termination, other powers of removal not affected by section 146 |
In force | 148. Vacation of office |
In force | 149. Register of directors and secretaries |
In force | 150. Supplemental provisions (including offences) in relation to section 149 |
In force | 151. Particulars to be shown on all business letters of company |
In force | 152. Entitlement to notify Registrar of changes in directors and secretaries if section 149(8) contravened |
In force | 153. Provisions as to assignment of office by directors |
| | Chapter 3 Service contracts and remuneration (ss. 154-156) |
In force | 154. Copies of directors' service contracts |
In force | 155. Remuneration of directors |
In force | 156. Prohibition of tax-free payments to directors |
| | Chapter 4 Proceedings of directors (ss. 157-167) |
In force | 157. Sections 158 to 165 to apply save where constitution provides otherwise |
In force | 158. General power of management and delegation |
In force | 159. Managing director |
In force | 160. Meetings of directors and committees |
In force | 161. Supplemental provisions about meetings (including provision for acting by means of written resolutions) |
In force | 162. Holding of any other office or place of profit under the company by director |
In force | 163. Counting of director in quorum and voting at meeting at which director is appointed |
In force | 164. Signing, drawing, etc., of negotiable instruments and receipts |
In force | 165. Alternate directors |
In force | 166. Minutes of proceedings of directors |
In force | 167. Audit committees |
| | Chapter 5 Members (ss. 168-174) |
In force | 168. Definition of member |
In force | 169. Register of members |
In force | 170. Trusts not to be entered on register of members |
In force | 171. Register to be evidence |
In force | 172. Consequences of failure to comply with requirements as to register owing to agent's default |
In force | 173. Rectification of register |
In force | 174. Power to close register |
| | Chapter 6 General meetings and resolutions (ss. 174A-199) |
In force | 174A. General meetings during interim period |
In force | 175. Annual general meeting |
In force | 176. The location and means for holding general meetings |
Not yet in force | 176A. Participation in general meetings by use of electronic communications technology |
In force | 177. Extraordinary general meetings |
In force | 178. Convening of extraordinary general meetings by members |
In force | 179. Power of court to convene meeting |
In force | 180. Persons entitled to notice of general meetings |
In force | 181. Notice of general meetings |
In force | 181A. Notice of rescheduled general meeting during interim period |
In force | 182. Quorum |
In force | 183. Proxies |
In force | 184. Form of proxy |
In force | 185. Representation of bodies corporate at meetings of companies |
In force | 186. The business of the annual general meeting |
In force | 186A. Withdrawal or amendment of dividend resolutions |
In force | 187. Proceedings at meetings |
In force | 188. Votes of members |
In force | 189. Right to demand a poll |
In force | 190. Voting on a poll |
In force | 191. Resolutions - ordinary resolutions, special resolutions, etc., - meaning |
In force | 192. Resolutions passed at adjourned meetings |
In force | 193. Unanimous written resolutions |
In force | 194. Majority written resolutions |
In force | 195. Supplemental provisions in relation to section 194 |
In force | 195A. Voting on resolutions at general meeting during interim period |
In force | 196. Single-member companies - absence of need to hold general meetings, etc. |
In force | 197. Application of this Part to class meetings |
In force | ⚠ 198. Registration of, and obligation of company to supply copies of, certain resolutions and agreements |
In force | 199. Minutes of proceedings of meetings of a company |
| | Chapter 7 Summary Approval Procedure (ss. 200-211) |
In force | 200. Interpretation (Chapter 7) |
In force | 201. Chapter 7 - what it does |
In force | 202. Summary Approval Procedure |
In force | ⚠ 203. Declaration to be made in the case of financial assistance for acquisition of shares or transaction with directors |
In force | ⚠ 204. Declaration to be made in the case of a reduction in company capital or variation of company capital on reorganisation |
In force | ⚠ 205. Declaration to be made in the case of treatment of pre-acquisition profits or losses in a manner otherwise prohibited by section 118(1) |
In force | ⚠ 206. Declaration to be made in the case of merger of company |
In force | ⚠ 207. Declaration to be made in the case of members' winding up of solvent company |
In force | 208. Condition to be satisfied common to declarations referred to in section 204, 205 or 207 |
In force | 209. Condition to be satisfied in relation to declaration referred to in section 206 |
In force | 210. Civil sanctions where opinion as to solvency stated in declaration without reasonable grounds |
In force | 211. Moratorium on certain restricted activities being carried on and applications to court to cancel special resolution |
| | Chapter 8 Protection for minorities (s. 212) |
In force | 212. Remedy in case of oppression |
| | Chapter 9 Form of registers, indices and minute books (ss. 213-214) |
In force | 213. Form of registers, minutes, etc. |
In force | 214. Use of computers, etc., for certain company records |
| | Chapter 10 Inspection of registers, provision of copies of information in them and service of notices (ss. 215-218) |
In force | 215. Definitions for purposes of section 216 concerning registers, etc. and construction of reference to company keeping registers, etc. |
In force | 216. Where registers and other documents to be kept, right to inspect them, etc. |
In force | 217. Supplemental provisions in relation to section 216 - "relevant fee", power to alter the amount of it, offences, etc. |
In force | 218. Service of notices on members |
| | Part 5 Duties of directors and other officers (ss. 219-271A) |
| | Chapter 1 Preliminary and definitions (ss. 219-222) |
In force | 219. Interpretation and application (Part 5) |
In force | 220. Connected persons |
In force | 221. Shadow directors |
In force | 222. De facto director |
| | Chapter 2 General duties of directors and secretaries and liabilities of them and other officers (ss. 223-235) |
In force | 223. Duty of each director |
In force | 224. Directors to have regard to interests of employees |
In force | 224A. Directors to have regard to certain matters where company is, or is likely to be, unable to pay its debts |
In force | 225. Directors' compliance statement and related statement |
In force | 226. Duties of secretary |
In force | 227. Fiduciary duties of directors - provisions introductory to section 228 |
In force | 228. Statement of principal fiduciary duties of directors |
In force | 229. Other interests of directors |
In force | 230. Power of director to act in a professional capacity for company |
In force | 231. Duty of director to disclose his or her interest in contracts made by company |
In force | 232. Breaches of certain duties: liability to account and indemnify |
In force | 233. Power of court to grant relief to officers of company |
In force | 234. Anticipated claim: similar power of relief as under section 233 |
In force | 235. Any provision exempting officers of company from liability void (subject to exceptions) |
| | Chapter 3 Evidential provisions with respect to loans, other transactions, etc., between company and directors (ss. 236-237) |
In force | 236. Loans, etc., by company to directors: evidential provisions |
In force | 237. Loans, etc., by directors or connected persons to company or holding company: evidential provisions |
| | Chapter 4 Substantive prohibitions or restrictions on loans to directors and other particular transactions involving conflict of interest (ss. 238-255) |
In force | 238. Substantial transactions in respect of non-cash assets and involving directors, etc. |
In force | 239. Prohibition of loans, etc., to directors and connected persons |
In force | 240. Arrangements of certain value |
In force | 241. Reduction in amount of company's relevant assets |
In force | 242. Availability of Summary Approval Procedure to permit loans, etc. |
In force | 243. Intra-group transactions |
In force | 244. Directors' expenses |
In force | 245. Business transactions |
In force | 246. Transaction or arrangement in breach of section 239 voidable at instance of company |
In force | 247. Personal liability for company debts in certain cases |
In force | 248. Offence for contravention of section 239 |
In force | 249. Contracts of employment of directors - control by members over guaranteed periods of employment |
In force | 250. Anti-avoidance provision - section 249 |
In force | 251. Approval of company necessary for payment by it to director or directors' dependants for loss of office |
In force | 252. Approval of company necessary for payment to director of compensation in connection with transfer of property |
In force | 253. Duty of director to disclose to company payments to be made to him or her in connection with transfer of shares in company |
In force | 254. "Existing legal obligation" - definition and other provisions in relation to sections 251 to 253 |
In force | 255. Contracts with sole members |
| | Chapter 5 Disclosure of interests in shares and debentures (ss. 256-269) |
In force | 256. Interpretation generally (Chapter 5) |
In force | 257. "Disclosable interest" - meaning of that term |
In force | 258. Circumstances in which person is to be regarded as having disclosable interest in shares or debentures |
In force | 259. Circumstances in which person shall be regarded as having ceased to have disclosable interest |
In force | 260. Interests that are not disclosable interests for the purposes of this Chapter |
In force | 261. Duty to notify disclosable interests - first of the 5 cases in which duty arises - interests held at commencement of Chapter |
In force | 262. Second and third cases in which duty to notify arises - interests acquired or ceasing to be held |
In force | 263. Fourth and fifth cases in which duty to notify arises - grant or assignment of subscription rights, etc. |
In force | 264. Application of sections 261 to 263 and exceptions to them |
In force | 265. Mode of notification by directors and secretaries under this Chapter |
In force | 266. Enforcement of notification obligation |
In force | 267. Register of interests: contents and entries |
In force | 268. Supplemental provisions in relation to section 267 |
In force | 269. Register of interests: removal of entries from it |
| | Chapter 6 Responsibilities of officers of company - provisions explaining what being "in default" means and presumption regarding that matter (ss. 270-271) |
In force | 270. Meaning of "in default" in context of sanctions specified in respect of officers (whether directors or secretaries or not) |
In force | 271. Presumption that default permitted and certain defence |
In force | Chapter 7 Early warning tools (s. 271A) |
In force | 271A. |
| | Part 6 Financial statements, annual return and audit (ss. 272-407) |
| | Chapter 1 Preliminary (ss. 272-280) |
In force | 272. What this Part contains and use of prefixes - "Companies Act" and "IFRS" |
In force | 273. Overall limitation on discretions with respect to length of financial year and annual return date |
In force | 274. Interpretation (Part 6): provisions relating to financial statements |
In force | 275. Interpretation (Part 6): other definitions and construction provisions |
In force | 276. Construction of references to realised profits |
In force | 277. Construction of references to exemption |
In force | 277A. Certain companies may apply provisions of Act to certain earlier financial years |
In force | 278. Accounting standards generally - power of Minister to specify |
In force | 279. US accounting standards may, in limited cases, be availed of for particular transitional period |
In force | 280. Regulations may permit use of other internationally recognised accounting standards for a particular transitional period |
| | Chapter 1A Qualification of company based on size of company (ss. 280A-280I) |
In force | 280A. Qualification of company as small company: general |
In force | 280B. Qualification of company as small company: holding company |
In force | 280C. Small companies regime |
In force | 280D. Qualification of company as micro company |
In force | 280E. Micro companies regime |
In force | 280F. Qualification of company as medium company: general |
In force | 280G. Qualification of company as medium company: holding company |
In force | 280H. Qualification of company as large company |
In force | 280I. Treatment of qualifying conditions in respect of certain financial years |
| | Chapter 2 Accounting records (ss. 281-286) |
In force | 281. Obligation to keep adequate accounting records |
In force | 282. Basic requirements for accounting records |
In force | 283. Where accounting records are to be kept |
In force | 284. Access to accounting records |
In force | 285. Retention of accounting records |
In force | 286. Accounting records: offences |
| | Chapter 3 Financial year (ss. 287-288) |
In force | 287. Financial year end date |
In force | 288. Financial year |
| | Chapter 4 Statutory financial statements (ss. 289-296) |
In force | 289. Statutory financial statements to give true and fair view |
In force | 290. Obligation to prepare entity financial statements under relevant financial reporting framework |
In force | 291. Companies Act entity financial statements |
In force | 292. IFRS entity financial statements |
In force | 293. Obligation to prepare group financial statements under relevant financial reporting framework |
In force | 294. Companies Act group financial statements |
In force | 295. IFRS group financial statements |
In force | 296. Consistency of financial statements |
| | Chapter 5 Group financial statements: exemptions and exclusions (ss. 297-304) |
Repealed | 297. Exemption from consolidation: size of group |
Repealed | 298. Application of section 297 in certain circumstances and cessation of exemption |
In force | 299. Exemption from consolidation: holding company that is subsidiary undertaking of undertaking registered in EEA |
In force | 300. Exemption from consolidation: holding company that is subsidiary undertaking of undertaking registered outside EEA |
In force | 301. Exemption from consolidation: holding company with all of its subsidiary undertakings excluded from consolidation |
In force | 302. Exemption from consolidation where IFRS so permits |
In force | 303. Subsidiary undertakings included in the group financial statements |
In force | 304. Treatment of entity profit and loss account where group financial statements prepared |
| | Chapter 6 Disclosure of directors' remuneration and transactions (ss. 305-313) |
In force | 305. Disclosure of directors' remuneration |
In force | 305A. Payments to third parties for services of directors |
In force | 306. Supplemental provisions in relation to section 305 |
In force | 307. Obligation to disclose information about directors' benefits: loans, quasi-loans, credit transactions and guarantees |
In force | 308. Supplemental provisions in relation to section 307 (including certain exemptions from its terms) |
In force | 309. Other arrangements and transactions in which the directors, etc., have material interest |
In force | 310. Credit Institutions: exceptions to disclosure by holding company under sections 307 to 309 in the case of connected persons and certain officers |
In force | 311. Credit Institutions: disclosures by holding company of aggregate amounts in respect of connected persons |
In force | 312. Credit Institutions: requirement for register, etc., in the case of holding company as respects certain information |
In force | 313. Requirements of banking law not prejudiced by sections 307 to 312 and minimum monetary threshold for section 312 |
| | Chapter 7 Disclosure required in notes to financial statements of other matters (ss. 314-323) |
In force | 314. Information on related undertakings |
In force | 315. Information on related undertakings: exemption from disclosures |
In force | 316. Information on related undertakings: provision for certain information to be annexed to annual return |
In force | 317. Disclosures of particulars of staff |
In force | 318. Details of authorised share capital, allotted share capital and movements |
In force | 319. Financial assistance for purchase of own shares |
In force | 320. Holding of own shares or shares in holding undertaking |
In force | 321. Disclosure of accounting policies |
In force | 322. Disclosure of remuneration for audit, audit-related and non-audit work |
In force | 323. Information on arrangements not included in balance sheet |
| | Chapter 8 Approval of statutory financial statements (s. 324) |
In force | 324. Approval and signing of statutory financial statements by board of directors |
| | Chapter 9 Directors' report (ss. 325-332) |
In force | 325. Obligation to prepare directors' report for every financial year |
In force | 326. Directors' report: general matters |
In force | 327. Directors' report: business review |
In force | 328. Directors' report: acquisition or disposal of own shares |
In force | 329. Directors' report: interests in shares and debentures |
In force | 330. Directors' report: statement on relevant audit information |
In force | 331. Directors' report: copy to be included of any notice issued under certain banking legislation |
In force | 332. Approval and signing of directors' report |
| | Chapter 10 Obligation to have statutory financial statements audited (ss. 333-335) |
In force | 333. Statutory financial statements must be audited (unless audit exemption availed of) |
In force | 334. Right of members to require audit despite audit exemption otherwise being available |
In force | 335. Statement to be included in balance sheet if audit exemption availed of |
| | Chapter 11 Statutory auditors' report (ss. 336-337) |
In force | 336. Statutory auditors' report on statutory financial statements |
In force | 337. Signature of statutory auditor's report |
| | Chapter 12 Publication of financial statements (ss. 338-341) |
In force | 338. Circulation of statutory financial statements |
In force | 339. Right to demand copies of financial statements and reports |
In force | 340. Requirements in relation to publication of financial statements |
In force | 341. Financial statements and reports to be laid before company in general meeting |
| | Chapter 13 Annual return and documents annexed to it (ss. 342-349) |
In force | 342. Annual return |
In force | 343. Obligation to make annual return |
Repealed | 344. Special provision for annual return delivered in a particular form |
In force | 345. Annual return date |
In force | 346. Alteration of annual return date |
In force | 347. Documents to be annexed to annual return: all cases |
In force | 348. Documents to be annexed to annual returns: certain cases |
In force | 349. First annual return: exception from requirement to annex statutory financial statements |
| | Chapter 14 Exclusions, exemptions and special arrangements with regard to public disclosure of financial information (ss. 350-357) |
Repealed | 350. Qualification of company as small or medium company |
Repealed | 351. Exemptions in respect of directors' report in the case of small and medium companies |
In force | 352. Exemption from filing certain information for small and medium companies |
In force | 353. Abridged financial statements for a small company |
Repealed | 354. Abridged financial statements for a medium company |
In force | 355. Approval and signing of abridged financial statements |
In force | 356. Special report of the statutory auditors on abridged financial statements |
In force | 357. Subsidiary undertakings exempted from annexing their statutory financial statements to annual return |
| | Chapter 15 Audit exemption (ss. 358-364) |
In force | 358. Main conditions for audit exemption - non-group situation |
In force | 359. Main conditions for audit exemption - group situation |
In force | 360. Audit exemption |
In force | 361. Audit exemption not available where notice under section 334 served |
In force | 362. Audit exemption not available where company or subsidiary undertaking falls within a certain category |
In force | ⚠ 363. Audit exemption (non-group situation) not available in certain cases |
In force | 364. Audit exemption (group situation) not available in certain cases |
| | Chapter 16 Special audit exemption for dormant companies (s. 365) |
In force | 365. Dormant company audit exemption |
| | Chapter 17 Revision of defective statutory financial statements (ss. 366-379) |
In force | 366. Voluntary revision of defective statutory financial statements |
In force | 367. Content of revised financial statements or revised report |
In force | 368. Approval and signature of revised financial statements |
In force | 369. Approval and signature of revised directors' report |
In force | 370. Statutory auditors' report on revised financial statements and revised report |
In force | 371. Cases where company has availed itself of audit exemption |
In force | 372. Statutory auditors' report on revised directors' report alone |
In force | 373. Effect of revision |
In force | 374. Publication of revised financial statements and reports |
In force | 375. Laying of revised financial statements or a revised report |
In force | 376. Delivery of revised financial statements or a revised report |
In force | 377. Small and medium companies |
In force | 378. Application of this Chapter in cases where audit exemption available, etc. |
In force | 379. Modifications of Act |
| | Chapter 18 Appointment of statutory auditors (ss. 380-385) |
In force | 380. Statutory auditors - general provisions (including as to the interpretation of provisions providing for auditors' term of office) |
In force | 381. Remuneration of statutory auditors |
In force | 382. Appointment of statutory auditors - first such appointments and powers of members vis a vis directors |
In force | 383. Subsequent appointments of statutory auditors (including provision for automatic reappointment of auditors at annual general meetings) |
In force | 384. Appointment of statutory auditors by directors in other cases, etc. |
In force | 385. Appointment of statutory auditors: failure to appoint |
| | Chapter 19 Rights, obligations and duties of statutory auditors (ss. 386-393) |
In force | 386. Right of access to accounting records |
In force | 387. Right to information and explanations concerning company |
In force | 388. Right to information and explanations concerning subsidiary undertakings |
In force | 389. Offence to make false statements to statutory auditors |
In force | 390. Obligation to act with professional integrity |
In force | 391. Statutory auditors' report on statutory financial statements |
In force | 392. Report to Registrar and to Director: accounting records |
In force | 393. Report to Registrar and Director: category 1 and 2 offences |
| | Chapter 20 Removal and resignation of statutory auditors (ss. 394-402) |
In force | 394. Removal of statutory auditors: general meeting |
In force | 395. Restrictions on removal of statutory auditor |
In force | 396. Extended notice requirement in cases of certain appointments, removals, etc., of auditors |
In force | 397. Right of statutory auditors to make representations where their removal or non-reappointment proposed |
In force | 398. Statutory auditors removed from office: their rights to get notice of, attend and be heard at general meeting |
In force | 399. Removal of statutory auditors: statement from statutory auditors where audit exemption availed of by company |
In force | 400. Resignation of statutory auditors: general |
In force | 401. Resignation of statutory auditor: requisition of general meeting |
In force | 402. Resignation of statutory auditors: right to get notice of, attend, and be heard at general meeting |
| | Chapter 21 Notification to Supervisory Authority of certain matters and auditors acting while subject to disqualification order (ss. 403-405) |
In force | 403. Duty of auditor to notify Supervisory Authority regarding cessation of office |
In force | 404. Duty of company to notify Supervisory Authority of auditor's cessation of office |
In force | 405. Prohibition on acting in relation to audit while disqualification order in force |
| | Chapter 22 False statements - offence (s. 406) |
In force | 406. False statements in returns, financial statements, etc. |
| | Chapter 23 Transitional (s. 407) |
In force | 407. Transitional provision - companies accounting by reference to Sixth Schedule to Act of 1963 |
| | Part 7 Charges and debentures (ss. 408-427) |
| | Chapter 1 Interpretation (s. 408) |
In force | 408. Definitions (Part 7) |
| | Chapter 2 Registration of charges and priority (ss. 409-421) |
In force | 409. Registration of charges created by companies |
In force | 410. Duty of company with respect to registration under section 409 and right of others to effect registration |
In force | 411. Duty of company to register charges existing on property acquired |
In force | 412. Priority of charges |
In force | 413. Registration and priority of judgment mortgages |
In force | 414. Register of charges |
In force | 415. Certificate of registration |
In force | 416. Entries of satisfaction and release of property from charge |
In force | 417. Extension of time for registration of charges and rectification of register |
In force | 418. Copies of instruments creating charges to be kept |
In force | 419. Registration of charges created prior to commencement of this Part |
In force | 420. Transitional provisions in relation to priorities of charges |
In force | 421. Netting of Financial Contracts Act 1995 not to affect registration requirements |
| | Chapter 3 Provisions as to debentures (ss. 422-426) |
In force | 422. Liability of trustees for debenture holders |
In force | 423. Perpetual debentures |
In force | 424. Power to re-issue redeemed debentures |
In force | 425. Saving of rights of certain mortgagees in case of re-issued debentures |
In force | 426. Specific performance of contracts to subscribe for debentures |
| | Chapter 4 Prohibition on registration of certain matters affecting shareholders or debentureholders (s. 427) |
In force | 427. Registration against company of certain matters prohibited |
| | Part 8 Receivers (ss. 428-448) |
| | Chapter 1 Interpretation (s. 428) |
In force | 428. Appointment of receiver under powers contained in instrument: construction of such reference |
| | Chapter 2 Appointment of receivers (ss. 429-436) |
In force | 429. Notification that receiver has been appointed |
In force | ⚠ 430. Information to be given when receiver is appointed in certain circumstance |
In force | 431. Contents of statement to be submitted to receiver |
In force | 432. Consequences of contravention of section 430(1)(b) or 431 |
In force | 433. Disqualification for appointment as receiver |
In force | 434. Resignation of receiver |
In force | 435. Removal of receiver |
In force | ⚠ 436. Notice to Registrar of appointment of receiver, and of receiver ceasing to act |
| | Chapter 3 Powers and duties of receivers (ss. 437-441) |
In force | 437. Powers of receiver |
In force | 438. Power of receiver and certain others to apply to court for directions and receiver's liability on contracts |
In force | 439. Duty of receiver selling property to get best price reasonably obtainable, etc. |
In force | 440. Preferential payments when receiver is appointed under floating charge |
In force | ⚠ 441. Delivery to Registrar of accounts of receivers |
| | Chapter 4 Regulation of receivers and enforcement of their duties (ss. 442-448) |
In force | 442. Enforcement of duty of receivers to make returns |
In force | 443. Power of court to order the return of assets improperly transferred |
Not yet in force | 443A. Remuneration of receivers |
In force | 444. Power of court to fix remuneration of receiver |
In force | 445. Court may end or limit receivership on application of liquidator |
In force | 446. Director of Corporate Enforcement may request production of receiver's books |
In force | 447. Prosecution of offences committed by officers and members of company |
In force | 448. Reporting to Director of Corporate Enforcement of misconduct by receivers |
| | Part 9 Reorganisations, acquisitions, mergers and divisions (ss. 449-507) |
| | Chapter 1 Schemes of arrangement (ss. 449-455) |
In force | 449. Interpretation (Chapter 1) |
In force | 450. Scheme meetings - convening of such by directors and court's power to summon such meetings |
In force | 451. Court's power to stay proceedings or restrain further proceedings |
In force | 452. Information as to compromises or arrangements with members and creditors |
In force | 453. Circumstances in which compromise or arrangement becomes binding on creditors or members concerned |
In force | 454. Supplemental provisions in relation to section 453 |
In force | 455. Provisions to facilitate reconstruction and amalgamation of companies |
| | Chapter 2 Acquisitions (ss. 456-460) |
In force | 456. Interpretation (Chapter 2) |
In force | 457. Right to buy out shareholders dissenting from scheme or contract approved by majority and right of such shareholders to be bought out |
In force | 458. Additional requirement to be satisfied, in certain cases, for right to buy out to apply |
In force | 459. Supplementary provisions in relation to sections 457 and 458 (including provision for applications to court) |
In force | 460. Construction of certain references in Chapter to beneficial ownership, application of Chapter to classes of shares, etc. |
| | Chapter 3 Mergers (ss. 461-484) |
In force | 461. Interpretation (Chapter 3) |
In force | 462. Requirements for Chapter to apply |
In force | 463. Mergers to which Chapter applies - definitions and supplementary provision |
In force | 464. Merger may not be put into effect save in accordance with the relevant provisions of this Act |
In force | 465. Chapters 1 and 3: mutually exclusive modes of proceeding to achieve merger |
In force | 466. Common draft terms of merger |
In force | 467. Directors' explanatory report |
In force | 468. Expert's report |
In force | 469. Merger financial statement |
In force | 470. Registration and publication of documents |
In force | 471. Inspection of documents |
In force | 472. Non-application of subsequent provisions of Chapter where Summary Approval Procedure employed and effect of resolution referred to in section 202(1)(a)(ii) |
In force | 473. General meetings of merging companies |
In force | 474. Electronic means of making certain information available for purposes of section 473 |
In force | 475. Meetings of classes of shareholders |
In force | 476. Purchase of minority shares |
In force | 477. Application for confirmation of merger by court |
In force | 478. Protection of creditors |
In force | 479. Preservation of rights of holders of securities |
In force | 480. Confirmation order |
In force | 481. Certain provisions not to apply where court so orders |
In force | 482. Registration and publication of confirmation of merger |
In force | 483. Civil liability of directors and experts |
In force | 484. Criminal liability for untrue statements in merger documents |
| | Chapter 4 Divisions (ss. 485-507) |
In force | 485. Interpretation (Chapter 4) |
In force | 486. Requirements for Chapter to apply |
In force | 487. Divisions to which this Chapter applies - definitions and supplementary provisions |
In force | 488. Division may not be put into effect save under and in accordance with this Chapter |
In force | 489. Chapters 1 and 4: mutually exclusive modes of proceeding to achieve division |
In force | 490. Common draft terms of division |
In force | 491. Directors' explanatory report |
In force | 492. Expert's report |
In force | 493. Division financial statement |
In force | 494. Registration and publication of documents |
In force | 495. Inspection of documents |
In force | 496. General meetings of companies involved in a division |
In force | 497. Electronic means of making certain information available for purposes of section 496 |
In force | 498. Meetings of classes of shareholder |
In force | 499. Purchase of minority shares |
In force | 500. Application for confirmation of division by court |
In force | 501. Protection of creditors and allocation of liabilities |
In force | 502. Preservation of rights of holders of securities |
In force | 503. Confirmation order |
In force | 504. Certain provisions not to apply where court so orders |
In force | 505. Registration and publication of confirmation of division |
In force | 506. Civil liability of directors and experts |
In force | 507. Criminal liability for untrue statements in division documents |
| | Part 10 Examinerships (ss. 508-558) |
| | Chapter 1 Interpretation (s. 508) |
In force | 508. Interpretation (Part 10) |
| | Chapter 2 Appointment of examiner (ss. 509-523) |
In force | 509. Power of court to appoint examiner |
In force | 510. Petition for court |
In force | 511. Independent expert's report |
In force | 512. Supplemental provisions in relation to sections 510 and 511 - other matters to be mentioned in petition, hearing of petition, etc. |
In force | 513. Cases in which independent expert's report not available at required time: powers of court |
In force | 514. Certain liabilities may not be certified under section 529(2) |
In force | 515. Creditors to be heard |
In force | 516. Availability of independent expert's report |
In force | 517. Related companies |
In force | 518. Duty to act in utmost good faith |
In force | 519. Qualification of examiners |
In force | 520. Effect of petition to appoint examiner on creditors and others |
In force | 520A. Restrictions on certain contracts during examinership |
In force | 521. Restriction on payment of pre-petition debts |
In force | 522. Effect on receiver or provisional liquidator of order appointing examiner |
In force | 523. Disapplication of section 440 to receivers in certain circumstances |
| | Chapter 3 Powers of examiner (ss. 524-544) |
In force | 524. Powers of an examiner |
In force | 525. Repudiation by examiner of contracts made before period of protection and of negative pledge clauses whenever made: prohibitions and restrictions |
In force | 526. Production of documents and evidence |
In force | 527. No lien over company's books, records, etc. |
In force | 528. Further powers of court |
In force | 529. Incurring of certain liabilities by examiner |
In force | 530. Power to deal with charged property, etc. |
In force | 531. Notification of appointment of examiner |
In force | 532. General provisions as to examiners - resignation, filling of vacancy, etc. |
In force | 533. Hearing regarding irregularities |
In force | 534. Report by examiner |
In force | 535. Procedure where examiner unable to secure agreement or formulate proposals for compromise or scheme of arrangement |
In force | 536. Content of examiner's report |
In force | 537. Repudiation of certain contracts |
In force | 538. Appointment of creditors' committee |
In force | 539. Proposals for compromise or scheme of arrangement |
In force | 540. Consideration by members and creditors of proposals |
In force | 541. Confirmation of proposals |
In force | 542. Supplemental provisions in relation to section 541 |
In force | 543. Objection to confirmation by court of proposals |
In force | 544. Provisions with respect to leases |
| | Chapter 4 Liability of third parties for debts of a company in examination (ss. 545-551) |
In force | 545. What this Chapter contains |
In force | 546. Definitions (Chapter 4) |
In force | 547. Circumstances in relation to which subsequent provisions of this Chapter have effect |
In force | 548. General rule: liability of third person not affected by compromise or scheme of arrangement |
In force | 549. Enforcement by creditor of liability: restrictions in that regard unless certain procedure employed to the benefit of third person |
In force | 550. Payment by third person to creditor post period of protection - statutory subrogation in favour of third person in certain circumstances |
In force | 551. Saving for cases falling within section 520(4)(f) and cases where third person discharged or released from liability |
| | Chapter 5 Conclusion of examinership (ss. 552-558) |
In force | 552. Cessation of protection of company and termination of appointment of examiner |
In force | 553. Revocation |
In force | 554. Costs and remuneration of examiners |
In force | 555. Publicity |
In force | 556. Hearing of proceedings otherwise than in public |
In force | 557. Power of court to order the return of assets which have been improperly transferred |
In force | 558. Reporting to Director of Corporate Enforcement of misconduct by examiners |
| | Part 10A Rescue process for small and micro companies (ss. 558A-558ZAJ) |
| | Chapter 1 Interpretation (s. 558A) |
In force | 558A. Interpretation (Part 10A) |
| | Chapter 2 Introductory (s. 558B-558D) |
In force | 558B. Requirements where eligible company wishes to avail of rescue plan |
In force | 558C. Process adviser to determine whether eligible company has reasonable prospect of survival |
In force | 558D. Process adviser to prepare report |
| | Chapter 3 Appointment of process adviser (ss. 558E-558P) |
In force | 558E. Resolution to appoint process adviser |
In force | 558F. Process adviser’s duty to keep determination under section 558C under review |
In force | 558G. Duties of directors of eligible company in relation to process adviser |
In force | 558H. Process adviser’s duty to determine relevant court |
In force | 558I. Process adviser’s duty to seek provision of email addresses |
In force | 558J. Process adviser to give notice of appointment |
In force | ⚠ 558K. Process adviser to give notice to employees, creditors, etc. |
In force | 558L. Notice to creditor where eligible company has excludable debt |
In force | 558M. Relevant court’s powers where receiver or provisional liquidator previously appointed |
In force | 558N. Relevant court’s power to stay proceedings or restrain further proceedings |
In force | 558O. Requirements following giving of notice to creditor under section 558K |
In force | 558P. Repudiation, affirmation and variation of certain contracts |
| | Chapter 4 Rescue plan (ss. 558Q-558S) |
In force | 558Q. Process adviser’s duty to prepare rescue plan |
In force | 558R. Further provision with respect to leases |
In force | 558S. Procedure where process adviser unable to prepare rescue plan |
| | Chapter 5 Consideration of rescue plan (ss. 558T-558ZA) |
In force | 558T. Process adviser’s duty to call meeting of members and creditors |
In force | 558U. Notice of meeting under section 558T |
In force | 558V. Proceedings at meeting under section 558T |
In force | 558W. Proxies |
In force | 558X. Supplemental provisions in relation to section 558W |
In force | 558Y. Consideration by members and creditors of rescue plan |
In force | ⚠ 558Z. Notification of approval of rescue plan |
In force | 558ZA. Process adviser’s report |
| | Chapter 6 Objections to rescue plan (ss. 558ZB-558ZE) |
In force | 558ZB. Confirmation of rescue plan |
In force | ⚠ 558ZC. Objection to rescue plan |
In force | 558ZD. Court hearing in case of objection |
In force | 558ZE. Supplemental provisions in relation to section 558ZD and section 558ZZ |
| | Chapter 7 Liability of third parties for debts of company (ss. 558ZF-558ZJ) |
In force | 558ZF. Definitions (Chapter 7) and savings |
In force | 558ZG. Circumstances in relation to which subsequent provisions of Chapter have effect |
In force | 558ZH. General rule: liability of third person not affected by rescue plan |
In force | 558ZI. Enforcement by creditor of liability: restrictions in that regard unless certain procedure employed to benefit of third person |
In force | 558ZJ. Payment by third person to creditor post rescue period - statutory subrogation in favour of third person in certain circumstances |
| | Chapter 8 Conclusion of rescue process (558ZK-558ZO) |
In force | ⚠ 558ZK.Conclusion of rescue period and termination of appointment of process adviser |
In force | 558ZL. Power of relevant court to revoke rescue plan where fraud |
In force | 558ZM. Power of relevant court to order the return of assets improperly transferred |
In force | 558ZN. Director’s power to examine books and records |
In force | 558ZO. Reporting to Director of Corporate Enforcement of misconduct by process advisers |
| | Chapter 9 Enforcement (ss. 558ZP-558ZR) |
In force | 558ZP. Offence of acting as process adviser when unqualified |
In force | 558ZQ. Offence where director fails to disclose information or misleads process adviser |
In force | 558ZR. Prosecution of officers and members of company |
| | Chapter 10 Powers of process adviser (ss. 558ZS-558ZX) |
In force | 558ZS. Powers of process adviser |
In force | 558ZT. Production of documents and evidence |
In force | 558ZU. No lien over eligible company’s books, records, etc. |
In force | 558ZV. Power to deal with charged property etc. |
In force | ⚠ 558ZW. Resignation of process adviser |
In force | ⚠ 558ZX. General provisions as to process advisers - resignation, filling of vacancy, etc. |
| | Chapter 11 Process adviser: remuneration, costs and expenses (ss. 558ZY-558ZAB) |
In force | 558ZY. Process adviser: remuneration, costs and expenses |
In force | 558ZZ. Application to relevant court for review of remuneration etc. of process adviser |
In force | 558ZAA. Incurring of certain liabilities by process adviser |
In force | 558ZAB. Priority |
| | Chapter 12 General (ss. 558ZAC-558ZAJ) |
In force | 558ZAC. Effect on certain sections where application to relevant court |
In force | 558ZAD. Power to apply to relevant court for determination of questions or concerning exercise of powers |
In force | 558ZAE. Hearing of proceedings other than in public |
In force | 558ZAF. High Court’s power to remit proceedings to Circuit Court |
In force | 558ZAG. Representation of bodies corporate at meetings held under this Part |
In force | 558ZAH. Retention of records |
In force | 558ZAI. Service of notices |
In force | 558ZAJ. Regulations to remove difficulties |
| | Part 11 Winding up (ss. 559-724) |
| | Chapter 1 Preliminary and interpretation (ss. 559-567) |
In force | 559. Interpretation (Part 11) |
In force | 560. Restriction of this Part |
In force | 561. Modes of winding up - general statement as to position under Act |
In force | 562. Types of voluntary winding up - general statement as to position under Act |
In force | 563. Provisions apply to either mode of winding up unless the contrary appears |
In force | 564. Jurisdiction to wind up companies and rules of court |
In force | 565. Powers of court cumulative |
In force | 566. Court may have regard to wishes of creditors or contributories |
In force | 567. Application of certain provisions to companies not in liquidation |
| | Chapter 2 Winding up by court (ss. 568-577) |
In force | 568. Application of Chapter |
In force | 569. Circumstances in which company may be wound up by the court |
In force | 570. Circumstances in which company deemed to be unable to pay its debts |
In force | 571. Provisions as to applications for winding up |
In force | 572. Powers of court on hearing petition |
In force | 573. Appointment of provisional liquidator |
In force | 574. Power to stay or restrain proceedings against company |
In force | 575. Appointment of liquidator by the court |
In force | 576. Effect of winding-up order |
In force | 577. Saving for rights of creditors and contributories |
| | Chapter 3 Members' voluntary winding up (ss. 578-584) |
In force | 578. Application of Chapter |
In force | 579. Procedure for and commencement of members' voluntary winding up |
In force | 580. Companies of fixed duration, etc.: alternative means of commencing members' voluntary winding up |
In force | 581. Publication of resolution to wind up voluntarily |
In force | 582. Protections and remedies for creditors in cases where declaration of solvency made |
In force | 583. Power of company to appoint liquidators |
In force | 584. Duty of liquidator to call creditors' meeting if of opinion that company unable to pay its debts |
| | Chapter 4 Creditors' voluntary winding up (ss. 585-588) |
In force | 585. Application of Chapter |
In force | 586. Resolution for and commencement of creditors' voluntary winding up |
In force | 587. Meeting of creditors |
In force | 588. Appointment of liquidator |
| | Chapter 5 Conduct of winding up (ss. 589-595) |
In force | 589. Commencement of court ordered winding up |
In force | 590. Commencement of voluntary winding up |
In force | 591. Copy of order for winding up or appointment to be forwarded to Registrar |
In force | ⚠ 592. Notice by voluntary liquidator of his or her appointment |
In force | 593. Statement of company's affairs |
In force | 594. Supplemental provisions in relation to section 593 |
In force | 595. Notification that a company is in liquidation, etc. |
| | Chapter 6 Realisation of assets and related matters (ss. 596-616) |
In force | 596. Custody of company's property |
In force | 597. Circumstances in which floating charge is invalid |
In force | 598. Other circumstances in which floating charge is invalid |
In force | 598A. Validity of floating charge in certain circumstances |
In force | 599. Related company may be required to contribute to debts of company being wound up |
In force | 600. Pooling of assets of related companies |
In force | 601. Power of liquidator to accept shares as consideration for sale of property of company |
In force | 602. Voidance of dispositions of property, etc. after commencement of winding up |
In force | 603. Voidance of executions against property of company |
In force | 604. Unfair preference: effect of winding up on antecedent and other transactions |
In force | 605. Liabilities and rights of persons who have been unfairly preferred |
In force | 606. Restriction of rights of creditor as to execution or attachment in case of company being wound up |
In force | 607. Duties of sheriff as to goods taken in execution |
In force | 608. Power of the court to order return of assets which have been improperly transferred |
In force | 609. Personal liability of officers of company where adequate accounting records not kept |
In force | 610. Civil liability for fraudulent or reckless trading of company |
In force | 611. Supplemental provisions in relation to section 610 |
In force | 612. Power of court to assess damages against certain persons |
In force | 613. Directors of holding company: power of court to assess damages against them |
In force | 614. Vesting of property of company in liquidator |
In force | 615. Disclaimer of onerous property in case of company being wound up |
In force | 616. Rescission of certain contracts and provisions supplemental to section 615 |
| | Chapter 7 Distribution (ss. 617-623) |
In force | 617. Costs, etc. in winding up |
In force | 618. Distribution of property of company |
In force | 619. Application of bankruptcy rules in winding up of insolvent companies |
In force | 620. Debts which may be proved |
In force | 621. Preferential payments in a winding up |
In force | 622. Supplemental provisions in relation to section 621 |
In force | 623. Unclaimed dividends and balances to be paid into a particular account |
| | Chapter 8 Liquidators (ss. 624-653) |
In force | 624. Duty of liquidator to administer, distribute, etc., property of company |
In force | 625. How liquidator is to be described and validity of acts |
In force | 626. Powers of provisional liquidators |
In force | 627. Liquidator's powers |
In force | 628. Summoning general meetings of the company, etc. |
In force | 629. Notice to be given with respect to exercise of powers, restrictions on self-dealing, etc. |
In force | 630. Restrictions in creditors' voluntary winding up and procedures in case of certain defaults |
In force | 631. Power to apply to court for determination of questions or concerning exercise of powers |
In force | 632. No lien over company's books, records, etc. |
In force | 633. Qualifications for appointment as liquidator or provisional liquidator - general |
In force | 634. Supplemental provisions in relation to section 633 (including requirements for professional indemnity cover) |
In force | 635. Specific disqualification from appointment as liquidator or provisional liquidator |
In force | 636. Appointment and removal in a members' voluntary winding up |
In force | 637. Appointment and removal in a creditors' voluntary winding up |
In force | 638. Appointment and removal by the court |
In force | 639. Consent to act |
In force | 640. Position when there is more than one liquidator |
In force | ⚠ 641. Resignation of liquidator |
In force | 642. Prohibition on rewards for appointment |
In force | 643. Notifications and filings of appointments and removals |
In force | 644. Custody of books and property upon vacation of office |
In force | 645. Provisional liquidator's remuneration |
In force | 646. Liquidator's remuneration - procedure for fixing liquidator's entitlement thereto |
In force | 647. Liquidator's entitlement to receive payment where entitlement to remuneration exists |
In force | 648. Supplemental provisions in relation to sections 646 and 647 |
In force | 649. Disclosure of interest by creditors etc. at creditors' meeting |
In force | 650. Duty of liquidators to include certain information in returns, etc. |
In force | 651. Penalty for default of liquidator in making certain accounts and returns |
In force | 652. Enforcement of duty of liquidator to make returns |
In force | 653. Director's power to examine books and records |
| | Chapter 9 Contributories (ss. 654-665) |
In force | 654. Liability of contributory |
In force | 655. Liability as contributories of past and present members |
In force | 656. Settlement of list of contributories |
In force | 657. Power to make calls |
In force | 658. Adjustment of rights of contributories |
In force | 659. Payment of debts due by contributory to the company and extent to which set-off allowed |
In force | 660. Order in relation to contributory to be conclusive evidence |
In force | 661. Liability in case of death of contributory |
In force | 662. Civil Liability Act 1961 not affected |
In force | 663. Bankruptcy of contributory |
In force | 664. Corporate insolvency of contributory |
In force | 665. Winding up of company that had been an unlimited company before re-registration |
| | Chapter 10 Committee of inspection (ss. 666-668) |
In force | 666. Appointment of committee of inspection in court ordered winding up |
In force | 667. Appointment of committee of inspection in a creditors' voluntary winding up |
In force | 668. Constitution and proceedings of committee of inspection |
| | Chapter 11 Court's powers (ss. 669-676) |
In force | 669. Power to annul order for winding up or to stay winding up |
In force | 670. Attendance of officers of company at meetings |
In force | 671. Power of court to summon persons for examination |
In force | 672. Order for payment or delivery of property against person examined under section 671 |
In force | 673. Delivery of property of company to liquidator |
In force | 674. Power to exclude creditors not proving in time |
In force | 675. Order for arrest and seizure, etc. |
In force | 676. Provisions as to arrangement binding creditors |
| | Chapter 12 Provisions supplemental to conduct of winding up (ss. 677-688) |
In force | 677. Effect of winding up on business and status of company |
In force | 678. Actions against company stayed on winding-up order |
In force | 679. Director may direct convening of meetings |
In force | 680. Duty of liquidator to call meeting at end of each year |
In force | 681. Information about progress of liquidation |
In force | 682. Liquidator to report on conduct of directors |
In force | 683. Obligation (unless relieved) of liquidator of insolvent company to apply for restriction of directors |
In force | 684. Inspection of books by creditors and contributories |
In force | 685. Resolutions passed at adjourned meetings of creditors and contributories |
In force | 686. Books of company to be evidence in civil proceedings |
In force | 687. Liquidator may have regard to wishes of creditors and contributories |
In force | 688. Reporting to Director of misconduct by liquidators |
| | Chapter 13 General rules as to meetings of members, contributories and creditors of a company in liquidation (ss. 689-703) |
In force | 689. Meetings directed by the court |
In force | 690. Provisions as to meetings of creditors, contributories and members generally |
In force | 690A. Creditors' meetings conducted by electronic means during interim period |
In force | 691. Entitlement to attend and notice |
In force | 692. Location of meeting |
In force | 693. Costs of meetings |
In force | 694. Chairperson |
In force | 695. Passing resolutions |
In force | 696. Registration of resolutions of creditors, contributories and members |
In force | 697. Proceedings at the meeting |
In force | 698. Entitlement to vote of creditors |
In force | 699. Provisions consequent on section 698 regarding secured creditors: deemed surrender of security, etc. |
In force | 700. Duties of chairperson |
In force | 701. Proxies |
In force | 702. Supplemental provisions in relation to section 701: time for lodging proxies, etc. |
In force | 703. Representation of bodies corporate at meetings held during winding up |
| | Chapter 14 Completion of winding up (ss. 704-709) |
In force | 704. Dissolution of company by court |
In force | 705. Final meeting and dissolution in members' voluntary winding up |
In force | 706. Final meeting and dissolution in creditors' voluntary winding up |
In force | 707. Disposal of books and papers of company in winding up |
In force | 708. Power of court to declare dissolution of company void |
In force | 709. Disposal of documents filed with Registrar |
| | Chapter 15 Provisions related to the Insolvency Regulation (ss. 710-714) |
In force | 710. Definition (Chapter 15) |
In force | 711. Publication in relation to insolvency proceedings |
In force | 712. Confirmation of creditors' voluntary winding up |
In force | 713. Provision of certain documents to liquidator |
In force | 714. Language of claims |
| | Chapter 16 Offences by officers of companies in liquidation, offences of fraudulent trading and certain other offences, referrals to D.P.P., etc. (ss. 715-724) |
In force | 715. Application of certain provisions of Chapter and construction of certain references to company, relevant person, etc. |
In force | 716. Offence for failure to make disclosure, or deliver certain things, to liquidator |
In force | 717. Certain fraudulent acts within 12 months preceding winding up or any time thereafter: offences |
In force | 718. Other fraudulent acts (relating to obtaining credit, irregular pledges, etc.) within 12 months preceding winding up or any time thereafter: offences |
In force | 719. Material omission in statement relating to company's affairs, failure to report false debt, etc. |
In force | 720. Additional offence with respect to section 718(c) and certain defences with respect to foregoing matters |
In force | 721. Other frauds by officers of companies which have gone into liquidation: offence |
In force | 722. Fraudulent trading of company: offence |
In force | 723. Prosecution of offences committed by officers and members of company |
In force | 724. Supplemental provisions in relation to section 723: duty to provide assistance to D.P.P. and Director of Corporate Enforcement |
| | Part 12 Strike off and restoration (ss. 724A-745) |
| | Chapter 1 Strike off of company (ss. 724A-735) |
Not yet in force | 724A. Interpretation (Part 12) |
Not yet in force | ⚠ 724B. Disclosure of Information by Registrar of Beneficial Ownership |
In force | 725. When Registrar may strike company off register |
In force | 726. Grounds for involuntary strike off |
In force | 727. Registrar's notice to company of intention to strike it off register |
In force | 728. Contents of Registrar's notice to company |
In force | 729. Meaning of remedial step |
In force | 730. Public notice of intention to strike company off register |
In force | 731. Conditions for voluntary strike off |
In force | 732. Public notice in case of voluntary strike off |
In force | 733. Striking off (involuntary and voluntary cases) and dissolution |
In force | 734. Effect of removal and dissolution |
In force | 735. Power of Director to obtain information |
| | Chapter 2 Restoration of company to register (ss. 736-744) |
In force | 736. Application of Chapter |
In force | 737. Restoration on application to Registrar |
In force | 738. Restoration on application to court |
In force | 739. Requirements for application to court under section 738 |
In force | 740. Terms of court order on application under section 738 |
In force | 741. Court order for restoration on application of Registrar |
In force | 742. Supplementary court orders |
In force | 743. Meaning of court |
In force | 744. Transitional provision for companies struck off register before commencement of this Chapter |
| | Chapter 3 Miscellaneous (s. 745) |
In force | 745. Disclosure of information by Revenue Commissioners to Registrar |
| | Part 13 Investigations (ss. 746-796) |
| | Chapter 1 Preliminary (s. 746) |
In force | 746. Interpretation (Part 13) |
| | Chapter 2 Investigations by court appointed inspectors (ss. 747-762) |
In force | 747. Investigation of company's affairs by court appointed inspectors on application of company etc. |
In force | 748. Investigation of company's affairs by court appointed inspectors on application of Director |
In force | 749. Court may give directions in relation to investigation |
In force | 750. Power of inspector to expand investigation into affairs of related bodies corporate |
In force | 751. Order for inspection of books or documents of company in liquidation |
In force | 752. Expanded meaning of "officer" and "agent" for purposes of sections 753 to 757 |
In force | 753. Duty of company officer or agent to produce books or documents and give assistance |
In force | 754. Inspector may require other persons to produce books or documents and give assistance |
In force | 755. Supplementary power to compel production of books or documents in relation to certain banking transactions |
In force | 756. Power of inspector to examine officers, agents and others |
In force | 757. Court may make order in relation to default in production of books or documents, etc. |
In force | 758. Report of inspectors appointed under section 747(1) or 748(1) |
In force | 759. Distribution of inspectors' report |
In force | 760. Court may make order after considering inspectors' report |
In force | 761. Director may present petition for winding up following consideration of report |
In force | 762. Expenses of investigation by court appointed inspector |
| | Chapter 3 Investigations initiated by Director (ss. 763-777) |
In force | 763. Investigation of share dealing by inspector appointed by Director |
In force | 764. Investigation of company ownership by inspector appointed by Director |
In force | 765. Application of certain provisions to investigation of company ownership |
In force | 766. Expenses of investigation of company ownership |
In force | 767. Director's power to require information as to persons interested in shares or debentures |
In force | 768. Director may impose restrictions on shares |
In force | 769. Director may lift restrictions imposed on shares under section 768 |
In force | 770. Director shall give notice of direction |
In force | 771. Court may lift restrictions imposed on shares under section 768 |
In force | 772. Court may order sale of shares |
In force | 773. Costs of applicant for order for sale of shares |
In force | 774. Proceeds of sale following court ordered sale of shares |
In force | 775. Continuance of certain restrictions |
In force | 776. Offences in relation to shares that are subject to restrictions |
In force | 777. Application of sections 768 to 776 to debentures |
| | Chapter 4 Miscellaneous provisions (ss. 778-796) |
In force | 778. Power of Director to require company to produce books or documents |
In force | 779. When Director may exercise power to require company to produce books or documents |
In force | 780. Power of Director to require third party to produce books or documents |
In force | 781. Saving in relation to section 780, etc. and corresponding amendments effected to Act of 1990 by Companies (Amendment) Act 2009 |
In force | 782. Restriction on power of Director to require third party to produce certain books or documents |
In force | 783. Court may order third party to comply with requirement to produce books or documents |
In force | 784. Powers ancillary to power to require production of books or documents |
In force | 785. Offences in relation to requirement to produce books or documents |
In force | 786. Expenses relating to examination of books or documents |
In force | 787. Entry and search of premises |
In force | 788. Supplemental provisions in relation to section 787(3) to (5) |
In force | 789. Offences in relation to entry and search of premises and provisions catering for certain contingencies concerning designated officers |
In force | 790. Restriction on disclosure of information, books or documents |
In force | 791. Information, books or documents may be disclosed for certain purposes |
In force | 792. Information, books or documents may be disclosed to competent authority |
In force | 793. Offence of falsifying, concealing, destroying or otherwise disposing of document or record |
Not yet in force | 793A. Offence of obstructing, interfering with or impeding officer of Authority |
In force | 794. Production and inspection of books or documents when offence suspected |
In force | 795. Saving for privileged information |
In force | 796. Assistance to company law authority |
| | Part 14 Compliance and Enforcement (ss. 797-886) |
| | Chapter 1 Compliance and protective orders (ss. 797-798) |
In force | 797. Court may order compliance by company or officer |
In force | 798. Court may restrain directors and others from removing assets |
| | Chapter 2 Disclosure orders (ss. 799-817) |
In force | 799. Interpretation (Chapter 2) |
In force | 800. Court may make disclosure order |
In force | 801. Types of disclosure order |
In force | 802. Procedure on application for disclosure order |
In force | 803. Scope of disclosure order |
In force | 804. Interests in shares and debentures for purposes of section 803: general |
In force | 805. Family and corporate interests |
In force | 806. Share acquisition agreements - attribution of interests held by other parties |
In force | 807. Particulars of interests referred to in section 806 to be given in compliance with disclosure order |
In force | 808. "Share acquisition agreement" - meaning |
In force | 809. Supplemental power of court in relation to a share acquisition agreement |
In force | 810. Court may grant exemption from requirements of disclosure order |
In force | 811. Other powers of court in relation to disclosure orders |
In force | 812. Notice of disclosure order |
In force | 813. Information disclosed under order |
In force | 814. Court may impose restrictions on publication of information provided |
In force | 815. Right or interest in shares or debentures unenforceable by person in default |
In force | 816. Court may grant relief from restriction on enforceability of right or interest in shares or debentures |
In force | 817. Dealing by agent in shares or debentures subject to disclosure order |
| | Chapter 3 Restrictions on directors of insolvent companies (ss. 818-836) |
In force | 818. Interpretation and application (Chapter 3) |
In force | 819. Declaration by court restricting director of insolvent company in being appointed or acting as director etc. |
In force | 820. Application for declaration of restriction |
In force | 821. Liquidator shall inform court of jeopardy to other company or its creditors |
In force | 822. Court may grant restricted person relief from restrictions |
In force | 823. Register of restricted persons |
In force | 824. Application of this Chapter to receivers |
In force | 825. Restricted person shall give notice to company before accepting appointment or acting as director or secretary |
In force | 826. "Company that has a restricted person" - meaning of that expression in sections 827 to 834 |
In force | 827. Disapplication of certain provisions to company having a restricted person |
In force | 828. Company having a restricted person may not acquire certain non-cash assets from subscribers, etc., unless particular conditions satisfied |
In force | 829. Supplemental provisions in relation to section 828 |
In force | 830. Relief from liability under section 828 |
In force | 831. Offence for contravention of section 828 |
In force | 832. Allotment of share not fully paid up by company that has a restricted person |
In force | 833. Allotment of share not fully paid for in cash by company that has a restricted person |
In force | 834. Relief for company in respect of prohibited transaction |
In force | 835. Power to vary amounts specified in section 819(3) |
In force | 836. Personal liability for debts of company subject to restriction |
| | Chapter 4 Disqualification generally (ss. 837-848) |
In force | 837. Interpretation generally (Chapter 4) |
In force | 838. Meaning of "disqualified" and "disqualification order" |
In force | 839. Automatic disqualification on conviction of certain indictable offences |
In force | 840. Default under section 149(8) concerning fact of director's becoming disqualified under law of another state |
In force | 841. Default under section 23 or 150(2) by director disqualified under law of another state |
In force | 842. Court may make disqualification order |
In force | 843. Provisions relating to particular grounds for disqualification |
In force | 844. Persons who may apply for disqualification order under section 842 |
In force | 845. Miscellaneous provisions relating to disqualification by court order |
In force | 846. Costs and expenses of application |
In force | 847. Court may grant relief to person subject to disqualification order |
In force | 848. Disqualification of restricted person following subsequent winding up |
| | Chapter 5 Disqualification and restriction undertakings (ss. 849-854) |
In force | 849. Definitions (Chapter 5) |
In force | 850. Disqualification undertaking - initiation of procedure that provides person opportunity to submit to disqualification |
In force | 851. Effect of delivery of notice under section 850, giving of disqualification undertaking on foot thereof and related matters |
In force | 852. Restriction undertaking - initiation of procedure that provides person opportunity to submit to restriction |
In force | 853. Effect of delivery of notice under section 852, giving of restriction undertaking on foot thereof and related matters |
In force | 854. Regulations for the purposes of sections 850 to 853 |
| | Chapter 6 Enforcement in relation to disqualification and restriction (ss. 855-864) |
In force | 855. Offence of contravening disqualification order or restriction |
In force | 856. Offence of acting under directions of person where directions given in contravention of this Part |
In force | 857. Period of disqualification following conviction of offence under this Chapter |
In force | 858. Company may recover consideration |
In force | 859. Person acting while disqualified or restricted liable for debts of company |
In force | 860. Person acting under directions of disqualified person liable for debts of company |
In force | 861. Relief from liability under section 858, 859 or 860 |
In force | 862. Court may require director to give certain information |
In force | 863. Information to be supplied to Registrar |
In force | 864. Register of disqualified persons |
| | Chapter 7 Provisions relating to offences generally (ss. 865-874) |
In force | 865. Summary prosecutions |
In force | 866. District court district within which summary proceedings may be brought |
In force | 867. Period within which summary proceedings may be commenced |
In force | 868. Prosecution of companies on indictment |
In force | 869. Offences by body committed with consent of its officer |
In force | 870. Further offence, where contravention continued after conviction for an offence, and penalties for such offence |
In force | 871. Categories 1 to 4 offences - penalties |
In force | 872. Court may order that convicted person remedy breach |
In force | 873. Notice by Director to remedy default |
In force | 874. Special provisions applying where default in delivery of documents to Registrar |
| | Chapter 8 Provision for enforcement of section 27(1) and additional general offences (ss. 875-878) |
In force | 875. Civil enforcement of prohibition on trading under misleading name |
In force | 876. Offence of providing false information |
In force | 877. Offence of destruction, mutilation or falsification of book or document |
In force | 878. Offence of fraudulently parting with, altering or making omission in book or document |
| | Chapter 9 Evidential matters (ss. 879-886) |
In force | 879. Proof of certificate as to overseas incorporation |
In force | 880. Proof of incorporation under overseas legislation |
In force | 881. Admissibility in evidence of certain matters |
In force | 882. Provision of information to juries |
In force | 883. Certificate evidence |
In force | 884. Documentary evidence |
In force | 885. Saving for privileged communications in context of requirements under section 724 |
In force | 886. Statutory declaration made in foreign place |
| | Part 15 Functions of Registrar and of regulatory and advisory bodies (ss. 887-962) |
| | Chapter 1 Registrar of Companies (ss. 887-899A) |
In force | 887. Registration office, "register", officers and CRO Gazette |
In force | 888. Authentication of documents other than by signing or sealing them |
In force | 888A. Cases in which director must supply certain data |
Not yet in force | ⚠ 888B. Information on composition of board of directors by reference to gender |
In force | 889. Fees |
In force | 890. Annual report by Registrar |
In force | 890A. Collection of certain data by Registrar |
In force | ⚠ 891. Inspection and production of documents kept by Registrar |
In force | 892. Admissibility of certified copy or extract |
In force | 893. Certificate by Registrar admissible as evidence of facts stated |
In force | 894. Disposal of documents filed with Registrar |
In force | 895. Registrar may apply system of information classification |
In force | 896. Delivery to Registrar of documents in legible form |
In force | 897. Delivery of documents in electronic form may be made mandatory |
In force | 898. Registrar's notice that document does not comply |
In force | 899. Supplementary and clarificatory provisions for section 898 |
In force | 899A. Function imposed on Registrar under section 930D |
| | Chapter 2 Irish Auditing and Accounting Supervisory Authority (ss. 900-944) |
In force | 900. Interpretation (Chapter 2) |
In force | 901. Continuance of designation of Irish Auditing and Accounting Supervisory Authority and other transitional matters |
In force | 902. Membership of Supervisory Authority |
In force | 903. Amendment to memorandum or articles |
In force | 904. Objects of Supervisory Authority |
In force | 905. Functions of Supervisory Authority |
In force | 906. General powers |
In force | 907. Board of directors |
In force | 908. Supplementary provisions in relation to board of directors |
In force | 909. Chief executive officer (including provision of transitional nature) |
In force | 910. Work programme |
In force | 911. Annual programme of expenditure |
In force | 912. Specification in annual programme of expenditure of amounts for reserve fund |
In force | 913. Review of work programme |
In force | 914. Funding |
In force | 915. Application of money received by Supervisory Authority |
In force | 916. Supervisory Authority may levy prescribed accountancy bodies |
Repealed | 917. Supervisory Authority may levy certain companies and other undertakings |
In force | 918. Funding in respect of functions of Supervisory Authority under certain regulations |
In force | 919. Reserve fund |
In force | 920. Borrowing |
In force | 921. Excess revenue |
In force | 922. Employees (including provision of a transitional nature) |
In force | 923. Director's obligations when material interest in arrangement, contract or agreement with Supervisory Authority arises |
In force | 924. Effect of breach of director's obligations in relation to material interest |
In force | 925. Employee's duty of disclosure |
In force | 926. Superannuation scheme |
In force | 927. Accounts and audit |
In force | 928. Annual report |
In force | 929. Accountability to Dáil Éireann |
In force | 930. Recognition of body of accountants |
In force | 930A. Designation of competent authority |
In force | 930B. Annual audit programme and activity report |
In force | 930C. Operation of certain provisions with regard to particular recognised accountancy bodies |
In force | 930D. Conflicts of interest to be avoided |
In force | 931. Provisions in relation to recognition by Supervisory Authority under section 930 |
In force | 931A. Investigation by disciplinary committees of prescribed accountancy bodies |
In force | 931B. Provisions that apply when recognised accountancy body is not able to perform Part 27 function |
In force | 932. Consultation by Supervisory Authority regarding standards and qualifications |
In force | 933. Intervention in disciplinary process of prescribed accountancy bodies |
In force | 933A. Resolution of suspected non-compliance by agreement relevant body |
In force | 934. Investigation of possible breaches of standards of prescribed accountancy bodies |
In force | 934A. Supplemental provisions to section 934 - certain specified persons |
Not yet in force | 934AA. Interim direction required to protect public |
In force | 934B. Immediate action required to protect public |
In force | 934C. Sanctions which Supervisory Authority may impose on statutory auditor for relevant contravention |
In force | 934D. Relevant circumstances to be considered in imposing relevant sanctions on specified person |
In force | 934E. Resolution of suspected relevant contravention by agreement specified person |
In force | 934F. Publication of relevant sanction imposed on specified person, etc. |
In force | 934G. Limitations on imposing monetary sanctions on specified person |
In force | 934H. Specified person not to be liable to be penalised twice for same relevant contravention |
In force | 934I. Reporting of relevant contraventions |
In force | 935. Supplemental provisions in relation to section 934 (including as concerns its relationship to provisions of 2010 Audits Regulations) |
Repealed | 935A. Interpretation of sections 935A to 935D and 941A |
Repealed | 935B. Investigation of possible relevant contraventions |
Repealed | 935C. Sanctions which Supervisory Authority or Director of Corporate Enforcement may impose |
Repealed | 935D. Publication of relevant sanction imposed, etc |
Repealed | 936. Review of members of recognised accountancy bodies |
In force | 936A. Supplemental provisions in relation to section 934 relevant directors |
In force | 936B. Communication with the CEAOB |
In force | 937. Delegation of Supervisory Authority's functions |
In force | 938. Hearings, privileges and procedural rules |
In force | 939. Supervisory Authority's seal and instruments |
In force | 940. Confidentiality of information |
In force | 941. Appeals to and orders of the court, including orders confirming decisions of Supervisory Authority |
Repealed | 941A. Application to court to confirm decision to impose relevant sanction |
In force | 942. Liability of Supervisory Authority for acts, omissions, etc. |
In force | 942A. Liability of prescribed body for acts, omissions etc. |
In force | 943. Minister's power to make regulations for purposes of Chapter, etc. |
In force | 944. Prior approval by Houses of Oireachtas required for certain regulations |
| | Chapter 3 Director of Corporate Enforcement (ss. 945-957I) |
Repealed | 945. Director of Corporate Enforcement |
Repealed | 946. Terms and conditions of appointment |
Repealed | 947. Removal, cessation or disqualification of Director |
Repealed | 948. Acting Director of Corporate Enforcement |
Repealed | 949. Functions of Director |
Repealed | 950. Superannuation |
Repealed | 951. Secondment to Director's office of member of Garda SÃochána |
Repealed | 952. Delegation by Director |
Repealed | 953. Liability of Director or officer for acts and omissions |
Repealed | 954. Director's annual report |
Repealed | 955. Director shall report as required |
Repealed | 956. Confidentiality of information |
Repealed | 957. Disclosure of information to Director |
Repealed | 957A. Restriction of application of certain articles of Data Protection Regulation |
Repealed | 957AA. Definitions (sections 957A to 957I) |
Repealed | 957B. Provisions applicable where Director receives particulars, etc., from Supervisory Authority concerning relevant contravention and relevant director |
Repealed | 957C. Sanctions which Director may impose on relevant director for certain conduct |
Repealed | 957D. Relevant circumstances to be considered in imposing relevant sanctions on relevant director |
Repealed | 957E. Resolution of suspected certain conduct by agreement relevant director |
Repealed | 957F. Publication of relevant sanction imposed on relevant director |
Repealed | 957G. Limitations on imposing monetary sanctions on relevant director |
Repealed | 957H. Relevant director not to be liable to be penalised twice for same conduct |
Repealed | 957I. Appeals to and orders of court, including orders confirming decisions of Director |
| | Chapter 3A Corporate Enforcement Authority (ss. 944A-944Y) |
In force | 944A. Definitions (Chapter 3A) |
In force | 944B. Establishment day |
In force | 944C. Establishment of Corporate Enforcement Authority |
In force | 944D. Functions of Authority |
In force | 944E. Transfer of functions of Director to Authority |
In force | 944F. Membership of Authority |
In force | 944G. Appointment of chairperson of Authority |
In force | 944H. Resignation, removal, disqualification of Member |
In force | 944I. Acting Member |
In force | 944J. Assignment and transfer of staff to Authority |
In force | 944K. Staff of Authority, etc. |
In force | 944L. Superannuation of Members |
In force | 944M. Secondment to Authority of member of Garda SÃochána |
In force | 944N. Accountability of Authority to Committee of Public Accounts |
In force | 944O. Accountability of Member to certain Oireachtas Committees |
In force | 944P. Confidentiality of information |
In force | 944Q. Disclosure of information to Authority |
In force | 944R. Restriction of application of certain articles of Data Protection Regulation |
In force | 944S. Transfer of rights and liabilities, and continuation of leases, licences and permissions granted by office of Director |
In force | 944T. Annual report |
In force | 944U. Strategy statement and work programme |
In force | 944V. Grants to Authority |
In force | 944W. Liability of Authority for acts or omissions |
In force | 944X. Accounts of Authority |
In force | 944Y. Final annual report of Director |
| | Chapter 3B Investigation of director or former director of public-interest entity to find whether such director has engaged in certain prohibited conduct, etc. (ss. 944Z-944AH) |
In force | 944Z. Definitions (sections 944Z to 944AH) |
In force | 944AA. Provisions applicable where Authority receives particulars, etc., from Supervisory Authority concerning relevant contravention and relevant director |
In force | 944AB. Sanctions which Authority may impose on relevant director for certain conduct |
In force | 944AC. Relevant circumstances to be considered in imposing relevant sanctions on relevant director |
In force | 944AD. Resolution of suspected certain conduct by agreement - relevant director |
In force | 944AE. Publication of relevant sanction imposed on relevant director |
In force | 944AF. Limitations on imposing monetary sanctions on relevant director |
In force | 944AG. Relevant director not to be liable to be penalised twice for same conduct |
In force | 944AH. Appeals to and orders of court, including orders confirming decisions of Authority |
| | Chapter 4 Company Law Review Group (ss. 958-962) |
In force | 958. Company Law Review Group |
In force | 959. Functions of Review Group |
In force | 960. Membership of Review Group |
In force | 961. Meetings and business of Review Group |
In force | 962. Annual report and provision of information to Minister |
| | Part 16 Designated activity companies (ss. 963-999) |
| | Chapter 1 Preliminary and definitions (ss. 963-964) |
In force | 963. Definitions (Part 16) |
In force | 964. Application of Parts 1 to 14 to DACs |
| | Chapter 2 Incorporation and consequential matters (ss. 965-978) |
In force | 965. Way of forming a DAC and the 2 types of DAC |
In force | 966. DAC to carry on activity in the State |
In force | 967. The form of a DAC's constitution |
In force | 968. Supplemental provisions in relation to constitution |
In force | 969. Provisions as to names of DACs |
In force | 970. Trading under a misleading name |
In force | 971. Power to dispense with "designated activity company" or Irish equivalent in name of charitable and other companies |
In force | 972. Capacity of a DAC |
In force | 973. Capacity not limited by a DAC's constitution |
In force | 974. Alteration of objects clause by special resolution |
In force | 975. Supplemental provisions in relation to section 974 |
In force | 976. Restriction of section 32(1) in relation to a DAC limited by guarantee |
In force | 977. Alteration of articles by special resolution |
In force | 978. Power to alter provisions in memorandum which could have been contained in articles |
| | Chapter 3 Share capital (ss. 979-984) |
In force | 979. Status of existing guarantee company, having a share capital |
In force | 980. Transitional provision use of "limited" or "teoranta" by existing guarantee company, having a share capital |
Partly in force | 981. Limitation on offers by DACs of securities to the public |
In force | 982. Variation of rights attached to special classes of shares |
In force | 983. Application of section 114 in relation to DACs |
In force | 984. Uncertificated transfer of securities |
| | Chapter 3A Dematerialisation of applicable securities (ss. 984A-984G) |
In force | 984A. Interpretation |
In force | 984B. Application of Chapter |
In force | 984C. Abolition of certificates in respect of applicable securities |
In force | 984D. Transfer of applicable securities of DAC |
In force | 984E. Disapplication of certain provisions to applicable securities |
In force | 984F. Disapplication of requirement for certificate in respect of applicable securities |
In force | 984G. Representation of applicable securities |
| | Chapter 4 Corporate governance (ss. 985-990) |
In force | 985. Directors |
In force | 986. Limitation on number of directorships |
In force | 987. Membership of DAC limited by guarantee confined to shareholders |
In force | 988. DAC, with 2 or more members, may not dispense with holding of a.g.m. |
In force | 989. Application of section 193 in relation to a DAC |
In force | 990. Application of section 194 in relation to a DAC |
| | Chapter 5 Financial statements, annual return and audit (ss. 991-996) |
In force | 991. Non-application of Part 6 to DACs that are credit institutions or insurance undertakings |
In force | 992. Requirement for corporate governance statement and modification of certain provisions of Parts 5 and 6 as they apply to DACs |
In force | 993. Modification of definition of "IAS Regulation" in the case of DACs |
Repealed | 994. Application of sections 297, 350 and 362 to a DAC |
In force | 995. Disclosures by DAC that is a credit institution |
In force | 996. Exemption from filing with Registrar financial statements, etc. |
| | Chapter 6 Liability of contributories in winding up (s. 997) |
In force | 997. Liability as contributories of past and present members and provision concerning winding up after certain re-registration |
| | Chapter 7 Examinerships (s. 998) |
In force | 998. Petitions for examinerships |
| | Chapter 7A Winding Up (s. 998A) |
In force | 998A. Application of Chapter 7 of Part 11 to DACs |
| | Chapter 8 Public offers of securities, prevention of market abuse, etc. (s. 999) |
In force | 999. Application of Chapters 1, 2 and 4 of Part 23 to DACs |
| | Part 17 Public limited companies (ss. 1000-1171) |
| | Chapter 1 Preliminary and definitions (ss. 1000-1003) |
In force | 1000. Interpretation (Part 17) |
In force | 1001. Investment company to be a PLC but non-application of this Part to that company type |
In force | 1002. Application of Parts 1 to 14 to PLCs |
In force | 1003. Societas Europaea to be regarded as PLC |
| | Chapter 2 Incorporation and consequential matters (ss. 1004-1018) |
In force | 1004. Way of forming a PLC |
In force | 1005. PLC to carry on activity in the State |
In force | 1006. The form of a PLC's constitution |
In force | 1007. Supplemental provisions in relation to constitution and continuance in force of existing memorandum and articles |
In force | 1008. Provisions as to names of PLCs |
In force | 1009. Trading under a misleading name |
In force | 1010. Restriction on commencement of business by a PLC |
In force | 1011. Capacity of a PLC |
In force | 1012. Capacity not limited by a PLC's constitution |
In force | 1013. Alteration of objects clause by special resolution |
In force | 1014. Supplemental provisions in relation to section 1013 |
In force | 1015. Alteration of articles by special resolution |
In force | 1016. Power to alter provisions in memorandum which could have been contained in articles |
In force | 1017. Official seal for sealing securities |
In force | 1018. Status of existing PLC |
| | Chapter 3 Share capital (ss. 1019-1045) |
In force | 1019. Provisions as to shares transferable by delivery (general prohibition and provision for certain letters of allotment) |
In force | 1020. Capacity to make public offers of securities |
In force | 1021. Allotment of shares and other securities |
In force | 1022. Pre-emption rights |
In force | 1023. Interpretation and supplemental provisions in relation to section 1022 |
In force | 1024. Status of authority to allot shares conferred prior to company's re-registration as a PLC |
In force | 1025. Subscription of share capital |
In force | 1026. Payment for allotted shares |
In force | 1027. Payment of non-cash consideration |
In force | 1028. Expert's report on non-cash consideration before allotment of shares |
In force | 1029. Supplemental provisions in relation to section 1028 |
In force | 1030. Expert's report: supplemental provisions in relation to section 1028 |
In force | 1031. Dispensation from section 1028 certain securities or money-market instruments constituting consideration for allotment |
In force | 1032. Dispensation from section 1028 consideration for allotment other than securities and money-market instruments referred to in section 1031 |
In force | 1033. Dispensation from section 1028: cases in which consideration for allotment falls into both section 1031 and section 1032 |
In force | 1034. Expert's report on non-cash assets acquired from subscribers, etc. |
In force | 1035. Supplemental provisions in relation to section 1034 |
In force | 1036. Relief |
In force | 1037. Special provisions as to issue of shares to subscribers |
In force | 1038. Enforceability of undertakings made in contravention of certain provisions of Chapter |
In force | 1039. Adaptation of section 102(1) and (2) in relation to a PLC |
In force | 1040. Treatment of own shares held by or on behalf of a PLC |
In force | 1041. Supplemental provisions in relation to section 1040 (including definition of "relevant period") |
In force | 1042. Charges taken by PLC on own shares |
In force | 1043. Application of certain provisions of section 82(6) in relation to PLCs |
In force | 1044. Variation of rights attached to special classes of shares |
In force | 1045. Restriction on transfer of shares |
| | Chapter 4 Interests in shares: disclosure of individual and group acquisitions (ss. 1046-1070) |
In force | 1046. Purpose of Chapter |
In force | 1047. Interpretation and supplemental (Chapter 4) |
In force | 1048. Duty of disclosure first class of case in which duty arises |
In force | 1049. Notifiable interest |
In force | 1050. Duty of disclosure second class of case in which duty arises |
In force | 1051. "Percentage level" in relation to notifiable interests |
In force | 1052. The notifiable percentage |
In force | 1053. Particulars to be contained in notification |
In force | 1054. Notification of family and corporate interests |
In force | 1055. "Share acquisition agreement" meaning |
In force | 1056. Duties of disclosure arising in consequence of section 1055 |
In force | 1057. Duty of persons acting together to keep each other informed |
In force | 1058. Interest in shares by attribution |
In force | 1059. Interest in shares that are notifiable interests for purposes of Chapter |
In force | 1060. Enforcement of notification obligation |
In force | 1061. Individual and group acquisitions register |
In force | 1062. Company investigations concerning interests in shares |
In force | 1063. Registration of interest disclosed under section 1062 |
In force | 1064. Company investigations on requisition by members |
In force | 1065. Company reports on investigation |
In force | 1066. Penalty for failure to provide information |
In force | 1067. Removal of entries from register |
In force | 1068. Entries, when not to be removed |
In force | 1069. Where register to be kept, inspection of register, inspection of reports, etc. |
In force | 1070. Duty of PLC to notify authorised market operator |
| | Chapter 5 Acquisition of own shares and certain acquisitions by subsidiaries (ss. 1071-1081) |
In force | 1071. Additional (general) provisions relating to acquisition by PLCs of own shares |
In force | 1072. "Market purchase", "overseas market purchase" and "off-market purchase" |
In force | 1073. Authority for PLC's purchase of own shares |
In force | 1074. Market purchase of own shares |
In force | 1075. Off-market purchase of own shares |
In force | 1076. Assignment or release of company's right to purchase own shares |
In force | 1077. Relationship of certain acquisition provisions to those in Part 3 |
In force | 1078. Off-market re-allotment of treasury shares by PLC |
In force | 1079. Return to be made to Registrar under section 116(1) |
In force | 1080. Duty of PLC to publish particulars of overseas market purchase |
In force | 1081. Duty of PLC to notify authorised market operator |
| | Chapter 6 Distribution by a PLC (ss. 1082-1084) |
In force | 1082. Restriction on distribution of assets |
In force | 1083. Relevant financial statements in the case of distribution by PLC |
In force | 1084. Limitation on reduction by a PLC of its company capital |
| | Chapter 7 Uncertificated securities (ss. 1085-1087) |
In force | 1085. Transfer in writing |
In force | 1086. Power to make regulations for the transfer of securities |
In force | 1087. Supplemental provisions in relation to section 1086 |
| | Chapter 7A Uncertificated securities of relevant issuers (ss. 1087A-1087H) |
In force | 1087A. Interpretation |
In force | 1087B. Share certificates |
In force | 1087C. Written instrument of transfer |
In force | 1087D. Alternative special majority for Schemes of Arrangement |
In force | 1087E. Disapplication of additional requirement |
In force | 1087F. Irrevocable power of attorney |
In force | 1087G. Record date for participation and voting in general meeting |
In force | 1087H. Definition of subsidiary |
| | Chapter 7B Dematerialisation of applicable securities (ss. 1087I-1087P) |
In force | 1087I. Interpretation |
In force | 1087J. Application of Chapter |
In force | 1087K. Abolition of certificates in respect of applicable securities |
In force | 1087L. Transfer of applicable securities |
In force | 1087M. Restrictions on transfer of applicable securities |
In force | 1087N. Disapplication of certain provisions to applicable securities |
In force | 1087O. Disapplication of requirement for certificate in respect of applicable securities |
In force | 1087P. Representation of applicable securities |
| | Chapter 8 Corporate governance (ss. 1088-1110) |
In force | 1088. Number of directors of a PLC |
In force | 1089. PLC, with 2 or more members, may not dispense with holding of a.g.m. |
In force | 1090. Rotation of directors |
In force | 1091. Modification of section 149(8)'s operation where public or local offer co-incides with change among directors |
In force | 1092. Remuneration of directors |
In force | 1093. Application of section 193 in relation to PLC |
In force | 1094. Provisions consequent on participation by PLC in system for uncertificated transfer of securities |
In force | 1095. Attendance and voting at meetings |
In force | 1096. Notice of meetings |
In force | 1097. Application of section 167 to PLC that is not a public-interest entity under S.I. No. 220 of 2010 |
In force | 1098. Length of notice of general meetings to be given |
Not yet in force | 1098A. Application of section 176A in relation to PLCs |
In force | 1099. Additional rights of shareholders in certain PLCs (provisions implementing Shareholders' Rights Directive 2007/36/EC) |
In force | 1100. Equality of treatment of shareholders |
In force | 1101. Requisitioning of general meeting by members modification of section 178(3) |
In force | 1102. Length of notice of general meetings to be given by traded PLC |
In force | 1102A. Modification of application of section 325(1) to traded PLC |
In force | 1103. Additional provisions concerning notice under section 181 by a traded PLC |
In force | 1104. Right to put items on the agenda of the general meeting and to table draft resolutions |
In force | 1105. Requirements for participation and voting in general meeting |
In force | 1106. Participation in general meeting by electronic means |
In force | 1107. Right to ask questions |
In force | 1108. Provisions concerning appointment of proxies |
In force | 1109. Traded PLC may permit vote to be cast in advance by correspondence |
In force | 1110. Voting results |
| | Chapter 8A Rights of shareholders (ss. 1110A-1110E) |
In force | 1110A. Interpretation, application and commencement (Chapter 8A) |
In force | 1110B. Identification of shareholders |
In force | 1110C. Transmission of information |
In force | 1110D. Facilitation of exercise of shareholder rights |
In force | 1110E. Non-discrimination, proportionality and transparency of costs |
| | Chapter 8B Transparency of institutional investors, asset managers and proxy advisors (ss. 1110F-1110K) |
In force | 1110F. Interpretation and application (Chapter 8B) |
In force | 1110G. Engagement policy - institutional investors |
In force | 1110H. Engagement policy - asset managers |
In force | 1110I. Investment strategy of institutional investors and arrangements with asset managers |
In force | 1110J. Transparency of asset managers |
In force | 1110K. Transparency of proxy advisors |
| | Chapter 8C Remuneration policy, remuneration report and transparency and approval of related party transactions (ss. 1110L-1110O) |
In force | 1110L. Interpretation and application (Chapter 8C) |
In force | 1110M. Right to vote on remuneration policy |
In force | 1110N. Remuneration report |
In force | 1110O. Transparency and approval of related party transactions |
| | Chapter 8D Offences and penalties (s. 1110P) |
In force | 1110P. Offences and penalties |
| | Chapter 9 Duties of directors and other officers (ss. 1111-1113) |
In force | 1111. Obligation to convene extraordinary general meeting in event of serious loss of capital |
In force | 1112. Qualifications of secretary of a PLC |
In force | 1113. Voting by director in respect of certain matters: prohibition and exceptions thereto |
| | Chapter 10 Financial statements, annual return and audit (ss. 1114-1120) |
In force | 1114. Non-application of Part 6 to PLCs that are credit institutions or insurance undertakings |
In force | 1115. Requirement for corporate governance statement and modification of certain provisions of Parts 5 and 6 as they apply to PLCs |
In force | 1116. Modification of definition of "IAS Regulation" in the case of PLCs |
In force | 1116A. Modification of definition of "ineligible entities" in case of PLCs |
In force | 1117. Obligation for a PLC's statutory financial statements to be audited |
In force | 1118. Statutory auditors' report on revised financial statements and revised report |
In force | 1119. Summary financial statements and circulation of them to members in lieu of full financial statements |
In force | 1120. Application of sections 310 to 313 |
| | Chapter 11 Debentures (s. 1121) |
In force | 1121. Provisions as to register of debenture holders |
| | Chapter 12 Examinerships (s. 1122) |
In force | 1122. Petitions for examinerships |
| | Chapter 12A Winding Up (s. 1122A) |
In force | 1122A. Application of Chapter 7 of Part 11 to PLCs |
| | Chapter 13 Reorganisations (s. 1123) |
In force | 1123. Acquisitions of uncertificated securities from dissenting shareholders |
| | Chapter 14 Strike off and restoration (ss. 1124-1125) |
In force | 1124. Power of Registrar to strike PLC off register |
In force | 1125. Reinstatement as PLC confined to company which had such status before dissolution |
| | Chapter 15 Investigations (s. 1126) |
In force | 1126. Inspectors minimum number of members that may apply for their appointment in the case of a PLC |
| | Chapter 16 Mergers (ss. 1127-1148) |
In force | 1127. Interpretation (Chapter 16) |
In force | 1128. Requirement for Chapter to apply |
In force | 1129. Mergers to which Chapter applies definitions and supplementary provision |
In force | 1130. Merger may not be put into effect save in accordance with this Chapter |
In force | 1131. Common draft terms of merger |
In force | 1132. Directors' explanatory report |
In force | 1133. Expert's report |
In force | 1134. Merger financial statement |
In force | 1135. Registration and publication of documents |
In force | 1136. Inspection of documents |
In force | 1137. General meetings of merging companies |
In force | 1138. Electronic means of making certain information available for purposes of section 1137 |
In force | 1139. Meetings of classes of shareholders |
In force | 1140. Purchase of minority shares |
In force | 1141. Application for confirmation of merger by court |
In force | 1142. Protection of creditors |
In force | 1143. Preservation of rights of holders of securities |
In force | 1144. Confirmation order |
In force | 1145. Certain provisions not to apply where court so orders |
In force | 1146. Registration and publication of confirmation of merger |
In force | 1147. Civil liability of directors and experts |
In force | 1148. Criminal liability for untrue statements in merger documents |
| | Chapter 17 Divisions (ss. 1149-1170) |
In force | 1149. Interpretation (Chapter 17) |
In force | 1150. Requirements for Chapter to apply |
In force | 1151. Divisions to which this Chapter applies definitions and supplementary provisions |
In force | 1152. Division may not be put into effect save under and in accordance with this Chapter |
In force | 1153. Common draft terms of division |
In force | 1154. Directors' explanatory report |
In force | 1155. Expert's report |
In force | 1156. Division financial statement |
In force | 1157. Registration and publication of documents |
In force | 1158. Inspection of documents |
In force | 1159. General meetings of companies involved in a division |
In force | 1160. Electronic means of making certain information available for purposes of section 1159 |
In force | 1161. Meetings of classes of shareholders |
In force | 1162. Purchase of minority shares |
In force | 1163. Application for confirmation of division by court |
In force | 1164. Protection of creditors and allocation of liabilities |
In force | 1165. Preservation of rights of holders of securities |
In force | 1166. Confirmation order |
In force | 1167. Certain provisions not to apply where court so orders |
In force | 1168. Registration and publication of confirmation of division |
In force | 1169. Civil liability of directors and experts |
In force | 1170. Criminal liability for untrue statements in division documents |
| | Chapter 18 Public offers of securities, prevention of market abuse, etc. (s. 1171) |
In force | 1171. Application of Chapters 1, 2 and 4 of Part 23 to PLCs |
| | Part 18 Guarantee companies (ss. 1172-1226) |
| | Chapter 1 Preliminary and definitions (ss. 1172-1173) |
In force | 1172. Definitions (Part 18) |
In force | 1173. Application of Parts 1 to 14 to CLGs |
| | Chapter 2 Incorporation and consequential matters (ss. 1174-1190) |
In force | 1174. Way of forming a CLG |
In force | 1175. CLG to carry on activity in the State |
In force | 1176. The form of a CLG's constitution |
In force | 1177. Supplemental provisions in relation to constitution and continuance in force of existing memorandum and articles |
In force | 1178. Provisions as to names of CLGs |
In force | 1179. Trading under a misleading name |
In force | 1180. Power to dispense with "company limited by guarantee" or Irish equivalent in name of charitable and other companies |
In force | 1181. Prohibition on certain provisions in constitution, etc. and issuing of shares |
In force | 1182. Capacity of a CLG |
In force | 1183. Capacity not limited by a CLG's constitution |
In force | 1184. Alteration of objects clause by special resolution |
In force | 1185. Supplemental provisions in relation to section 1184 |
In force | 1186. Restriction of section 32(1) in relation to CLGs |
In force | 1187. Alteration of articles by special resolution |
In force | 1188. Power to alter provisions in memorandum which could have been contained in articles |
In force | 1189. Status of existing guarantee company |
In force | 1190. Transitional provision use of "limited" or "teoranta" by existing guarantee company |
| | Chapter 3 Share capital (ss. 1191-1193) |
Partly in force | 1191. Limitation on offers by CLGs of securities to the public |
In force | 1192. Application of section 114 in relation to CLGs |
In force | 1193. Uncertificated transfer of securities |
In force | 1193A. Application of Chapter 3A of Part 16 to CLGs |
| | Chapter 4 Corporate governance (ss. 1194-1210) |
In force | 1194. Directors |
In force | 1195. Limitation on number of directorships |
In force | 1196. Rotation of directors |
In force | 1197. Remuneration of directors |
In force | 1198. Removal of directors |
In force | 1199. Membership |
In force | 1200. Personation of member: offence |
In force | 1201. Register of members |
In force | 1202. CLG, with 2 or more members, may not dispense with holding of a.g.m. |
In force | 1203. Convening of extraordinary general meeting on requisition |
In force | 1204. Persons entitled to notice of general meetings |
In force | 1204A. Disapplication of section 181(5)(d) in respect of certain CLGs |
In force | 1205. Proxies |
In force | 1206. Votes of members |
In force | 1207. Right to demand a poll |
In force | 1208. Application of section 193 in relation to a CLG |
In force | 1209. Application of section 198 in relation to a CLG |
In force | 1210. Application of Chapter 5 of Part 5 to a CLG |
| | Chapter 5 Financial statements, annual return and audit (ss. 1211-1222) |
In force | 1211. Non-application of Part 6 to CLGs that are credit institutions or insurance undertakings |
In force | 1212. Requirement for corporate governance statement and modification of certain provisions of Parts 5 and 6 as they apply to CLGs |
In force | 1213. Modification of definition of "IAS Regulation" in the case of CLGs |
Repealed | 1214. Application of section 297 to a CLG |
In force | 1215. Disclosures by CLG that is credit institution |
In force | 1216. Disclosure of membership changes in CLG's financial statements |
In force | 1217. Disapplication of sections 325(1)(c) and 329 to a CLG |
In force | 1218. Application of sections 334, 359 and 362 to a CLG |
In force | 1219. Qualification of section 338 in the case of a CLG |
In force | 1220. Exemption from filing with Registrar financial statements, etc. |
In force | 1221. Application of section 392 to a CLG |
In force | 1222. Application of section 393 to a CLG |
| | Chapter 6 Liability of contributories in winding up (s. 1223) |
In force | 1223. Liability as contributories of past and present members and provision concerning winding up after certain re-registration |
| | Chapter 7 Examinerships (s. 1224) |
In force | 1224. Petitions for examinerships |
| | Chapter 8 Investigations (s. 1225) |
In force | 1225. Application of section 747(2) to CLGs |
| | Chapter 9 Public offers of securities, prevention of market abuse, etc. (s. 1226) |
In force | 1226. Application of Chapters 1, 2 and 4 of Part 23 to CLGs |
| | Part 19 Unlimited companies (ss. 1227-1282) |
| | Chapter 1 Preliminary and definitions (ss. 1227-1230) |
In force | 1227. Interpretation (Part 19) |
In force | 1228. Three types of unlimited company and uniform words to be affixed to name |
In force | 1229. References to unlimited company to mean ULC, PUC or PULC |
In force | 1230. Application of Parts 1 to 14 to unlimited companies |
| | Chapter 2 Incorporation and consequential matters (ss. 1231-1247) |
In force | 1231. Way of forming an unlimited company |
In force | 1232. Unlimited company to carry on activity in the State |
In force | 1233. The form of the constitution of an ULC or PUC |
In force | 1234. The form of the constitution of a PULC |
In force | 1235. Supplemental provisions in relation to constitution referred to in section 1233 or 1234 and continuance in force of existing memorandum and articles |
In force | 1236. Effect of registration |
In force | 1237. Provisions as to names of unlimited companies |
In force | 1238. Trading under a misleading name |
In force | 1239. Capacity of an unlimited company |
In force | 1240. Capacity not limited by the constitution of an unlimited company |
In force | 1241. Alteration of objects clause by special resolution |
In force | 1242. Supplemental provisions in relation to section 1241 |
In force | 1243. Application of section 1017 to PUCs and PULCs |
In force | 1244. Alteration of articles by special resolution |
In force | 1245. Power to alter provisions in memorandum which could have been contained in articles |
In force | 1246. Status of existing unlimited company |
In force | 1247. Transitional provision - omission of "unlimited company" or "cuideachta neamhtheoranta" by existing unlimited company |
| | Chapter 3 Share capital (ss. 1248-1256) |
Partly in force | 1248. Application of section 68 to PUCs and PULCs |
In force | 1249. Authority to allot and pre-emption rights in the case of a PUC |
In force | 1250. Variation of rights attached to special classes of shares |
In force | 1251. Variation of company capital |
In force | 1252. Reduction of company capital |
In force | 1253. Application of section 94 to ULCs and PUCs |
In force | 1254. Application of section 114 in relation to PULCs |
In force | 1255. Making of distributions unrestricted in the case of unlimited companies |
In force | 1256. Uncertificated transfer of securities |
| | Chapter 4 Corporate governance (ss. 1257-1263) |
In force | 1257. Directors |
In force | 1258. Limitation on number of directorships |
In force | 1259. Membership of a PULC |
In force | 1260. Personation of member: offence |
In force | 1261. Register of members |
In force | 1262. Unlimited company, with 2 or more members, may not dispense with holding of a.g.m. |
In force | 1263. Application of section 193 in relation to an unlimited company |
In force | 1263A. Application of Chapter 3A of Part 16 to PUCs and PULCs |
| | Chapter 5 Financial statements, annual return and audit (ss. 1264-1277) |
In force | 1264. Definitions (Chapter 5) |
In force | 1265. Non-application of Part 6 to unlimited companies that are credit institutions or insurance undertakings |
In force | 1266. Requirement for corporate governance statement and modification of certain provisions of Parts 5 and 6 as they apply to PUCs and PULCs |
In force | 1267. Modification of definition of "IAS Regulation" in the case of PUCs and PULCs |
In force | 1267A. Modification of definition of "ineligible entities" in case of PUCs and PULCs |
Repealed | 1268. Application of section 297 to a PULC |
In force | 1269. Disclosures by unlimited company that is a credit institution |
In force | 1270. Disclosure of membership changes in PULC's financial statements |
In force | 1271. Disapplication of sections 325(1)(c) and 329 to a PULC |
In force | 1272. Application of section 362 to an ULC and obligation on other unlimited companies to have their financial statements audited |
In force | 1273. Qualification of section 338 in the case of a PULC |
In force | 1274. No requirement to deliver financial statements, etc., with annual return in the case of certain ULCs |
In force | 1274A. Non application of Part 26 to certain ULCs |
In force | 1275. Application of section 392 to a PULC |
In force | 1276. Application of section 393 to a PULC |
In force | 1277. Documents to be annexed to annual return of non-designated ULC |
| | Chapter 6 Winding up (ss. 1278-1279) |
In force | 1278. Liability as contributories of past and present members |
In force | 1279. Payment of debts due by contributory to the unlimited company and extent to which set-off allowed |
| | Chapter 7 Examinerships (s. 1280) |
In force | 1280. Petitions for examinerships |
| | Chapter 7A Winding Up (s. 1280A) |
In force | 1280A. Application of Chapter 7 of Part 11 to unlimited companies |
| | Chapter 8 Investigations (s. 1281) |
In force | 1281. Application of section 747(2) to PUCs and PULCs |
| | Chapter 9 Public offers of securities, market abuse, etc. (s. 1282) |
In force | 1282. Application of Chapters 1, 2 and 4 of Part 23 to PUCs and PULCs |
| | Part 20 Re-registration (ss. 1283-1299) |
| | Chapter 1 Interpretation (s. 1283) |
In force | 1283. Interpretation (Part 20) |
| | Chapter 2 General provisions as to re-registration (ss. 1284-1288) |
In force | 1284. Company may re-register as another company type |
In force | 1285. Procedure generally for re-registration |
In force | 1286. Additional statements required of company that is to have a share capital on its re-registration |
In force | 1287. PLC's resolution to re-register as a private company limited by shares or DAC may be cancelled by court |
In force | 1288. Re-registration upon reduction of company capital of a PLC |
| | Chapter 3 Special requirements for re-registration (ss. 1289-1299) |
In force | 1289. What this Chapter does and references to relevant Chapter 2 requirements |
In force | 1290. Particular requirements for re-registration as a private company limited by shares |
In force | 1291. Particular requirements for re-registration of company as a PLC |
In force | 1292. Requirements as to share capital of a company applying to re-register as a PLC |
In force | 1293. Shares allotted by company applying to re-register as PLC between balance sheet date and passing of special resolution |
In force | 1294. Application of certain other provisions of Part 17 on allotments to a company that passed resolution for re-registration |
In force | 1295. Power of unlimited company to provide for reserve share capital on re-registration |
In force | 1296. Particular requirements for re-registration of limited company as unlimited |
In force | 1297. Particular requirements for re-registration of company as a CLG |
In force | 1298. Particular requirements for re-registration of company as a DAC limited by shares |
In force | 1299. Particular requirements for re-registration of company as a DAC limited by guarantee |
| | Part 21 External companies (ss. 1300-1311) |
| | Chapter 1 Preliminary (ss. 1300-1301) |
In force | 1300. Interpretation (Part 21) |
In force | 1301. Application to external companies of certain provisions of Parts 1 to 14 |
| | Chapter 2 Filing obligations of external companies (ss. 1302-1306) |
In force | 1302. Filing obligations of EEA company |
In force | 1303. Accounting documents to be filed by EEA company |
In force | 1304. Filing obligations of non-EEA company |
In force | 1305. Accounting documents to be filed by non-EEA company |
In force | 1306. Return of capital by non-EEA company |
| | Chapter 3 Disclosure in certain business documents and translation of documents (ss. 1307-1309) |
In force | 1307. Disclosure on letters and order forms |
In force | 1308. Notice of delivery to be published in CRO Gazette |
In force | 1309. Translation of documents |
| | Chapter 4 Service of documents (s. 1310) |
In force | 1310. Service of documents |
| | Chapter 5 Compliance (s. 1311) |
In force | 1311. Duty of securing compliance with this Part |
| | Part 22 Unregistered companies and joint stock companies (ss. 1312-1347) |
| | Chapter 1 Application of Act to unregistered companies (ss. 1312-1313) |
In force | 1312. Application of certain provisions of Act to unregistered companies |
In force | 1313. Minister's power to make regulations in relation to Schedule 14 |
| | Chapter 2 Registration of certain bodies (other than joint stock companies) as companies (ss. 1314-1325) |
In force | 1314. Definitions (Chapter 2) |
In force | 1315. Registration as a company of body to which section 1312(1) applies |
In force | 1316. Requirements for registration under this Chapter as company |
In force | 1317. Particular requirements for registration of body corporate as a PLC |
In force | 1318. Requirements as to share capital of body corporate applying to register as a PLC |
In force | 1319. Shares allotted by body corporate applying to register as PLC between balance sheet date and passing of registration resolution |
In force | 1320. Application of certain other provisions of Part 17 on allotments to a body that passed resolution for registration as a PLC |
In force | 1321. Regulations for special cases |
In force | 1322. Change of name for purposes of registration |
In force | 1323. Registration and its effects |
In force | 1324. Supplemental provisions in relation to section 1323 |
Not yet in force | 1325. Consequential repeals |
| | Chapter 3 Winding up of unregistered company (ss. 1326-1333) |
In force | 1326. Chapter 3 construction of expression "unregistered company" |
In force | 1327. Restriction of this Chapter |
In force | 1328. Winding up of unregistered companies |
In force | 1329. Cases in which unregistered company shall be deemed to be unable to pay its debts |
In force | 1330. Contributories in winding up of unregistered company |
In force | 1331. Power of court to stay or restrain proceedings |
In force | 1332. Actions stayed on winding-up order |
In force | 1333. Provisions of this Chapter to be cumulative |
| | Chapter 4 Provisions concerning companies registered, but not formed, under former Acts and certain other existing companies (ss. 1334-1336) |
In force | 1334. Application of Act to companies registered but not formed under former Companies Acts |
In force | 1335. Application of Act to unlimited companies re-registered as limited companies under certain former enactments |
In force | 1336. Provisions as to companies registered under Joint Stock Companies Acts |
| | Chapter 5 Registration of joint stock companies under this Act (ss. 1337-1347) |
In force | 1337. Interpretation (Chapter 5) |
In force | 1338. Companies capable of being registered |
In force | 1339. Requirements for registration of joint stock companies |
In force | 1340. Verifications of lists of members and directors of company for purposes of registration |
In force | 1341. Registrar may require evidence as to nature of company |
In force | 1342. Addition of "limited" or "teoranta", etc., to name |
In force | 1343. Certificate of registration of existing company |
In force | 1344. Effects of registration under this Chapter |
In force | 1345. Power to substitute memorandum and articles for deed of settlement |
In force | 1346. Power of court to stay or restrain proceedings |
In force | 1347. Actions stayed on winding-up order |
| | Part 23 Public offers of securities, financial reporting by traded companies, prevention of market abuse, etc. (ss. 1348-1384A) |
| | Chapter 1 Public offers of securities (ss. 1348-1364) |
In force | 1348. Interpretation (Chapter 1) |
In force | 1349. Civil liability for misstatements in prospectus |
In force | 1350. Exceptions and exemptions |
In force | 1351. Restriction of liability where non-equity securities solely involved |
In force | 1352. Indemnification of certain persons |
In force | 1353. Expert's consent to issue of prospectus containing statement by him or her |
In force | 1354. Regulations (Chapter 1) |
In force | 1355. Saver for existing Prospectus Regulations |
In force | 1356. Penalties on conviction on indictment and defences in respect of certain offences |
In force | 1357. Untrue statements and omissions in prospectus: criminal liability |
In force | 1358. Requirements about minimum subscriptions, matters to be stated in offer documentation in that regard, etc. |
In force | 1359. Supplemental provisions in relation to section 1358 |
In force | 1360. Further supplemental provisions in relation to section 1358: effect of irregular allotment |
In force | 1361. Local offers |
In force | 1362. Exclusion of Investment Intermediaries Act 1995 |
In force | 1363. Power to make certain rules and issue guidelines |
In force | 1364. Certain agreements void |
| | Chapter 2 Market abuse (ss. 1365-1371) |
In force | 1365. Interpretation (Chapter 2) |
Deleted | 1366. Regulations (Chapter 2) |
Deleted | 1367. Saver for existing Market Abuse Regulations |
In force | 1368. Conviction on indictment of offences under Irish market abuse law: penalties |
In force | 1369. Civil liability for certain breaches of Irish market abuse law |
In force | 1370. Supplementary rules, etc., by competent authority |
In force | 1371. Application of Irish market abuse law to certain markets |
| | Chapter 3 Requirement for corporate governance statement and application of certain provisions of Parts 5 and 6 where company is a traded company (ss. 1372-1378) |
In force | 1372. Definition (Chapter 3) |
In force | 1373. Corporate governance statement in the case of a traded company |
In force | 1374. Application of section 225 to a traded company |
In force | 1375. Application of sections 279 and 280 to a traded company excluded |
In force | 1376. Application of sections 290(7)(b), 293 and 362 to a traded company |
In force | 1377. Certain exemptions from consolidation of financial statements not available to traded company |
In force | 1378. DAC or CLG that is a traded company may not file abridged financial statements |
| | Chapter 4 Transparency requirements regarding issuers of securities admitted to trading on certain markets (ss. 1379-1384) |
In force | 1379. Interpretation (Chapter 4) |
In force | 1380. Power to make certain regulations (Chapter 4) |
In force | 1381. Saver for existing Transparency Regulations |
In force | 1382. Conviction on indictment of offences under transparency (regulated markets) law |
In force | 1383. Supplementary rules, etc., by competent authority |
In force | 1384. Application of transparency (regulated markets) law to certain markets |
| | Chapter 5 Application of section 393 to a company to which Part 23 applies (s. 1384A) |
In force | 1384A. Application of section 393 to a company to which Part 23 applies |
| | Part 24 Investment companies (ss. 1385-1415) |
| | Chapter 1 Preliminary and interpretation (ss. 1385-1389) |
In force | 1385. Interpretation (Part 24) |
In force | 1386. Definition of "investment company" and construction of references to nominal value of shares, etc. |
In force | 1387. Application of Parts 1 to 14 to investment companies |
In force | 1388. Application of Part 17 to investment companies |
In force | 1389. Adaptation of certain provisions of UCITS Regulations |
| | Chapter 2 Incorporation and registration (ss. 1390-1397) |
In force | 1390. Way of forming an investment company |
In force | 1391. Investment company to carry on activity in the State |
In force | 1392. The form of an investment company's constitution |
In force | 1393. Supplemental provisions in relation to constitution and continuance in force of existing memorandum and articles |
In force | 1394. Status of existing investment company |
In force | 1395. Authorisation by Central Bank |
In force | 1396. Powers of Central Bank |
In force | 1397. Default of investment company or failure in performance of its investments |
| | Chapter 3 Share capital (ss. 1398-1399) |
In force | 1398. Power of company to purchase own shares |
In force | 1399. Treatment of purchased shares |
| | Chapter 4 Financial statements (ss. 1400-1401A) |
In force | 1400. Statutory financial statements |
In force | 1401. Requirement for corporate governance statement and modification of certain provisions of Parts 5 and 6 as they apply to investment companies |
In force | 1400A. Modification of definition of "ineligible entities" in case of investment companies |
In force | 1401A. Filing of financial statements by investment company |
| | Chapter 5 Winding up (s. 1402) |
In force | 1402. Circumstances in which company may be wound up by the court |
| | Chapter 6 Restoration (s. 1403) |
In force | 1403. Restoration by the court |
| | Chapter 7 Public offers of securities, prevention of market abuse, etc. (s. 1404) |
In force | 1404. Application of Chapters 1, 2 and 4 of Part 23 to investment companies |
| | Chapter 8 Umbrella funds and sub-funds (ss. 1405-1407) |
In force | 1405. Segregated liability of investment company sub-funds |
In force | 1406. Requirements to be complied with by, and other matters respecting, an umbrella fund to which section 1405(1) applies |
In force | 1407. Further matters respecting an umbrella fund to which section 1405(1) applies |
| | Chapter 9 Migration of funds (ss. 1408-1415) |
In force | 1408. Definitions (Chapter 9) |
In force | 1409. "Registration documents" - meaning |
In force | 1410. Continuation of foreign investment company |
In force | 1411. Supplemental provisions in relation to section 1410 |
In force | 1412. Definitions for the purposes of de-registration provisions contained in sections 1413 and 1414 |
In force | 1413. De-registration of companies when continued under the law of place outside the State |
In force | 1414. Supplemental provisions in relation to section 1413 |
In force | 1415. Statutory declaration as to solvency |
| | Part 25 Miscellaneous (ss. 1416-1448) |
| | Chapter 1 Provisions concerning foreign insolvency proceedings (including those covered by the Insolvency Regulation) (ss. 1416-1428) |
In force | 1416. Preliminary and interpretation (Chapter 1) |
In force | 1417. Recognition of winding up orders of non-European Union states and Denmark |
In force | 1418. Purpose of sections 1419 to 1428 |
In force | 1419. Registration of judgments given in insolvency proceedings |
In force | 1420. Publication in relation to insolvency proceedings outside State |
In force | 1421. Registration of insolvency judgments |
In force | 1422. Enforcement in State of insolvency judgments |
In force | 1423. Interest on insolvency judgments and payment of costs |
In force | 1424. Currency of payments under enforceable insolvency judgments |
In force | 1425. Preservation measures |
In force | 1426. Venue |
In force | 1427. Language of claims in relation to insolvency proceedings outside State |
In force | 1428. Non-recognition or non-enforcement of judgments |
| | Chapter 1A Provisions concerning bank recovery and resolution (s. 1428A) |
In force | 1428A. Priority of payments in a winding up |
| | Chapter 2 Other miscellaneous provisions (ss. 1429-1448) |
In force | 1429. Deemed consent to disclosure with respect to interest in shares or debentures acquired |
In force | 1430. Extension of Chapter 1 of Part 9 to any company liable to be wound up |
In force | 1431. Application of sections 113 to 115 to bodies corporate generally |
In force | 1432. Saving for enactments providing for winding up under certain former Companies Acts |
In force | 1433. Application of section 405 to every type of company and society |
In force | 1434. Restriction of section 58 of the Solicitor's Act 1954 |
In force | 1435. Prohibition of partnerships with more than 20 members |
In force | 1436. Prohibition of banking partnership with more than 10 members |
In force | 1437. Signing of statutory financial statements in case of credit institution registered after 15 August 1879 |
In force | 1438. Audit by Comptroller and Auditor General of companies not trading for gain |
In force | 1439. Application of sections 1402 and 1403 to companies that are UCITS |
In force | 1440. Relationship between Chapters 1 and 2 of Part 9 and Irish Takeover Panel Act 1997 |
Repealed | 1441. Eligibility to act as public auditor |
In force | 1442. Certain captive insurers and re-insurers: exemption from requirement to have audit committee |
In force | 1443. Assurance company holding shares in its holding company |
In force | 1444. Realised profits of assurance companies |
In force | 1445. Amendment of section 30 of Multi-Unit Developments Act 2011 |
In force | 1446. Provision as to names of companies formed pursuant to statute |
In force | 1447. Disapplication of section 7 of Official Languages Act 2003 |
Repealed | 1448. Provision in respect of certain discretion afforded by Commission Decision 2011/30/EU |
| | Part 26 Payments to Governments (ss. 1449-1460) |
| | Chapter 1 Preliminary (s. 1449) |
In force | 1449. Interpretation |
| | Chapter 2 Obligation to prepare payment reports (ss. 1450-1451) |
In force | 1450. Obligation to prepare entity report on payments to governments |
In force | 1451. Obligation to prepare a consolidated payment report |
| | Chapter 3 Content of payment reports (ss. 1452-1453) |
In force | 1452. Content of entity payment report |
In force | 1453. Content of consolidated payment report |
| | Chapter 4 Payment reports: Exemptions and exclusions (ss. 1454-1457) |
In force | 1454. Exemption from preparation where certain payments included in consolidated payment report of holding company or higher holding undertaking |
In force | 1455. Exemption from preparation where company is subject to equivalent reporting requirements |
In force | 1456. Exemption from preparation where holding undertaking or higher holding undertaking is subject to equivalent reporting requirements |
In force | 1457. Certain undertakings exempt from inclusion in a consolidated payment report |
| | Chapter 5 Approval and signing of payment reports (s. 1458) |
In force | 1458. Approval and signing of entity payment reports and consolidated payment reports |
| | Chapter 6 Publication of payment reports (ss. 1459-1460) |
In force | 1459. Delivery of copy of entity payment reports and consolidated payment reports to Registrar |
In force | 1460. Delivery of copy of entity payment reports and consolidated payment reports prepared under equivalent reporting requirements to Registrar |
| | Part 27 Statutory Audits (ss. 1461-1584) |
| | Chapter 1 Preliminary and interpretation (ss. 1461-1463) |
In force | 1461. Interpretation (Part 27 and Schedules 19 and 20) |
In force | 1462. Savings |
In force | 1463. Application |
| | Chapter 2 Approval of statutory auditors and audit firms (ss. 1464-1475) |
In force | 1464. Applications for approval, general principle as to good repute, etc. |
In force | 1465. Basis on which audit firms approved in other Member States may carry out audits in State |
In force | 1466. Restriction as to persons who may carry out statutory audits |
In force | 1467. Restriction on acting as statutory auditor |
In force | 1468. Restriction on acting as statutory audit firm |
In force | 1469. Offence for contravening section 1466, 1467 or 1468 |
In force | 1470. Conditions for approval as statutory auditor |
In force | 1471. Transitional provisions applicable to certain deemed approvals under Regulation 44 of 2016 Audits Regulations |
In force | 1472. Appropriate qualification for purpose of section 1470(a) |
In force | 1473. Conditions for approval as statutory audit firm |
In force | 1474. Powers of Director |
In force | 1475. Evidence in prosecutions under section 1474 |
| | Chapter 3 Aptitude test (ss. 1476-1478) |
In force | 1476. Aptitude test to be passed |
In force | 1477. Scope of aptitude test |
In force | 1478. Adequate standards to be applied in administration of aptitude test |
| | Chapter 4 Withdrawal of approval ( ss. 1479-1483) |
In force | 1479. Grounds for mandatory withdrawal of approval in case of statutory auditor |
In force | 1480. Grounds for mandatory withdrawal in case of statutory audit firm |
In force | 1481. Appeals against withdrawal of approval |
In force | 1482. Certain persons to be notified of withdrawal of approval |
In force | 1483. Other persons to be notified of withdrawal of approval |
| | Chapter 5 Public register (ss. 1484-1488) |
In force | 1484. Public register |
In force | 1485. Notification of information to Registrar |
In force | 1486. Prohibition on certain acts unless registered |
In force | 1487. Obligation of statutory auditor or audit firm to notify certain information |
In force | 1488. Information shall be signed |
| | Chapter 6 Standards for statutory auditors (ss. 1489-1493) |
In force | 1489. Continuing education |
In force | 1490. Professional ethics |
In force | 1491. Independence, objectivity and professional scepticism |
In force | 1492. Standards for purposes of sections 1489 to 1491 |
In force | 1493. Arrangements for enforcement of standards |
| | Chapter 7 Quality assurance (ss. 1494-1498) |
In force | 1494. Quality assurance by Supervisory Authority of statutory audit of public-interest entities and third-country auditors, etc. |
In force | 1495. System of quality assurance to be put in place |
In force | 1496. Organisation of quality assurance system |
In force | 1497. Quality assurance review deemed to include individual auditors in certain cases |
In force | 1498. Right of recognised accountancy body as regards professional discipline |
| | Chapter 8 Investigations and sanctions (ss. 1499-1502) |
In force | 1499. System of investigation and penalties |
In force | 1500. Privileges, etc. |
In force | 1501. Duty of each recognised accountancy body with regard to sanctions |
In force | 1502. Scope of penalties and publicity in relation to their imposition |
| | Chapter 9 Actions to be taken after decision by recognised accountancy body that statutory auditor or audit firm of public-interest entity has committed relevant contravention (ss. 1503-1511) |
In force | 1503. Definitions (Chapter 9) |
In force | 1504. Initial actions to be taken after decision by recognised accountancy body that statutory auditor or audit firm of public-interest entity has committed relevant contravention |
In force | 1505. Appeal against relevant decision |
In force | 1506. Sanctions which Supervisory Authority may impose on specified person |
In force | 1507. Relevant circumstances to be considered in imposing relevant sanctions on specified person |
In force | 1508. Publication of relevant sanction imposed on specified person, etc. |
In force | 1509. Limitations on imposing monetary sanctions on specified person |
In force | 1510. Specified person not to be liable to be penalised twice for same relevant contravention |
In force | 1511. Appeals to and orders of High Court, including orders confirming relevant decisions of Supervisory Authority |
| | Chapter 10 Appointment of statutory auditors or audit firms (ss. 1512-1516) |
In force | 1512. Prohibition of contractual clauses restricting choice of auditors |
In force | 1513. Selection procedures for statutory auditors or audit firms by public-interest entities |
In force | 1514. Appointment of statutory auditors or audit firms by public-interest entities - informing the Supervisory Authority |
In force | 1515. Removal of statutory auditors or audit firms by public-interest entities supplementary provisions |
In force | 1516. Directors' report to include date of last appointment of statutory auditor or audit firm |
| | Chapter 11 Confidentiality and professional secrecy (ss. 1517-1525) |
In force | 1517. Rules of confidentiality to apply |
In force | 1518. Supplemental provisions in relation to section 1517 |
In force | 1519. Saving |
In force | 1520. Rules of confidentiality in relation to entities in third countries |
In force | 1521. Incoming statutory auditor or audit firm to be afforded access to information |
In force | 1522. Access by recognised accountancy body to audit documents |
In force | 1523. Access by Supervisory Authority to information and documents held by recognised accountancy bodies or relevant persons |
In force | 1524. Professional privilege |
In force | 1525. No liability for acts done in compliance with obligations imposed by relevant provisions |
| | Chapter 12 Auditing standards and audit reporting (ss. 1526-1530) |
In force | 1526. Auditing standards to be applied |
In force | 1527. Audit of group accounts responsibility of group auditor |
In force | 1528. Further responsibility of group auditor |
In force | 1529. Additional report to audit committee |
In force | 1530. Auditors' reporting obligations under Article 12 of Regulation (EU) No 537/2014 |
| | Chapter 13 Record keeping (s. 1531) |
In force | 1531. Record keeping |
| | Chapter 14 Objectivity (s. 1532) |
In force | 1532. Future viability |
| | Chapter 15 Independence (ss. 1533-1550) |
In force | 1533. Requirement for independence general |
In force | 1534. Professional scepticism |
In force | 1535. Prohibited relationships specific provisions to secure independence |
In force | 1536. Prohibited relationships financial or beneficial interest |
In force | 1537. Prohibited relationships mergers and acquisitions |
In force | 1538. Threats to independence and other information to be recorded |
In force | 1539. Preparation for statutory audit and assessment of threats to independence |
In force | 1540. Non-intervention by certain persons in execution of audit |
In force | 1541. Internal organisation of statutory auditors and audit firms |
In force | 1542. Organisation of work of statutory auditors and audit firms |
In force | 1543. Organisation of work of statutory auditors and audit firms audit files |
In force | 1544. Restrictions with regard to fees |
In force | 1545. Restrictions with regard to fees exemption on exceptional basis |
In force | 1546. Rotation of key audit partner in cases of public-interest entities |
In force | 1547. Moratorium on taking up certain positions in audited undertakings or public-interest entities |
In force | 1548. Rotation of statutory auditor and audit firms in case of public-interest entities extension |
In force | 1549. Rotation reports by statutory auditor and audit firm in case of public-interest entities |
In force | 1550. Provision of certain prohibited non-audit services by auditors of public-interest entities |
| | Chapter 16 Audit committees (s. 1551) |
In force | 1551. Audit committees for public-interest entities |
| | Chapter 17 Cooperation with other Member States (ss. 1552-1566) |
In force | 1552. Cooperation with other Member States |
In force | 1553. Specific requirements with regard to cooperation |
In force | 1554. Confidentiality of information |
In force | 1555. Supplemental provisions in relation to section 1554 |
In force | 1556. Obligation to supply information required for certain purposes and saving concerning confidential information |
In force | 1557. Obligation of Supervisory Authority or recognised accountancy body to gather information |
In force | 1558. Application of section 1554 to certain information |
In force | 1559. Requesting authority to be notified if its request not complied with |
In force | 1560. Grounds for refusing request for information |
In force | 1561. Use to which information may be put |
In force | 1562. Counterpart authority to be notified of non-compliance with Audit Directive and Regulation (EU) No 537/2014 |
In force | 1563. Counterpart authority may be requested to carry out investigation |
In force | 1564. Duty of Supervisory Authority or recognised accountancy body to take certain action |
In force | 1565. Due consideration to be given to counterpart authority's request for investigation |
In force | 1566. Grounds for refusing request for investigation |
| | Chapter 18 Mutual recognition of regulatory arrangements between Member States (s. 1567) |
In force | 1567. Mutual recognition of regulatory arrangements between Member States |
| | Chapter 19 Transfer of audit working papers, etc., to third-country competent authorities (ss. 1568-1571) |
In force | 1568. Transfer of audit documentation to third-country competent authority |
In force | 1569. Derogation from section 1568 in exceptional cases |
In force | 1570. Particulars of working arrangements to be notified |
In force | 1571. Joint inspections |
| | Chapter 20 International aspects (s. 1572) |
In force | 1572. Approval of third-country auditor |
| | Chapter 21 Registration and oversight of third-country auditors and third-country audit entities (ss. 1573-1581) |
In force | 1573. Registration of third-country auditors and third-country audit entities |
In force | 1574. Exemption from quality assurance |
In force | 1575. Removal of third-country auditor or third-country audit entity registered in accordance with section 1573 from public register |
In force | 1576. Audit by non-registered auditor or audit entity consequence |
In force | 1577. Conditions for registration of third-country auditor or third-country audit entity |
In force | 1578. Supervisory Authority may assess matter of equivalence for purposes of section 1577(2)(c) |
In force | 1579. Certain fees chargeable by Supervisory Authority |
In force | 1580. Exemptions in case of equivalence |
In force | 1581. Investigations and sanctions |
| | Chapter 22 Savings for disciplinary proceedings in being (ss. 1582-1584) |
In force | 1582. Savings for disciplinary proceedings in being 2010 Audits Regulations |
In force | 1583. Savings for disciplinary proceedings in being 2016 Audits Regulations |
In force | 1584. Savings for disciplinary proceedings in being prescribed accountancy bodies |
| | Part 28 Sustainability Reporting (ss. 1585-1648) |
| | Chapter 1 Preliminary and general (ss. 1585-1588) |
In force | 1585. Interpretation - Part 28 |
In force | 1586. Definition of 'applicable company' |
In force | 1587. Application of Part |
In force | 1588. Non-application to certain financial products and undertakings |
| | Chapter 2 Sustainability reporting (ss. 1589-1601) |
In force | 1589. Key intangible resources |
In force | 1590. Sustainability reporting |
In force | 1591. Consultation with employees' representatives |
In force | 1592. Derogation from section 1590 for certain applicable companies |
In force | 1593. Deemed compliance with section 327(3)(b) |
In force | 1594. Exemption from section 1590 for certain subsidiaries |
In force | 1595. Conditions to be met for exemption in section 1594 |
In force | 1596. Consolidated sustainability reporting |
In force | 1597. Consultation with employees' representatives |
In force | 1598. Exemption from section 1596 for certain subsidiaries |
In force | 1599. Conditions for exemption in section 1598 |
In force | 1600. Single electronic reporting format of directors' report of applicable companies |
In force | 1601. Documents to be annexed to annual return: applicable companies |
| | Chapter 3 Sustainability reporting concerning third-country undertakings (ss. 1602-1607) |
In force | 1602. Interpretation - Chapter 3 |
In force | 1603. Sustainability reporting for applicable subsidiaries and applicable branches |
In force | 1604. Documents to be annexed to annual return: applicable subsidiaries |
In force | 1605. Documents to be delivered to Registrar: applicable branches |
In force | 1606. Responsibility for drawing-up, publishing and making accessible sustainability reports concerning third-country undertakings |
In force | 1607. Transitional provisions |
| | Chapter 4 Assurance of sustainability reporting (ss. 1608-1625) |
In force | 1608. Interpretation (Chapter 4) |
In force | 1609. Appointment of statutory auditor for purposes of carrying out assurance of sustainability reporting |
In force | 1610. Assurance standards to be applied |
In force | 1611. Organisation of work of statutory auditors and audit firms when carrying out assurance of sustainability reporting |
In force | 1612. Organisation of work of statutory auditors and audit firms-assurance files |
In force | 1613. Assurance report on sustainability reporting |
In force | 1614. Assurance of consolidated sustainability reporting |
In force | 1615. Further responsibility of group auditor in relation to assurance of sustainability reporting |
In force | 1616. Audit committees for public-interest entities - responsibilities in relation to assurance of sustainability reporting |
In force | 1617. Resolution for accredited third party to prepare report on certain elements of sustainability reporting |
In force | 1618. Prohibited non-audit services in case of assurance of sustainability reporting of public-interest entity |
In force | 1619. Restrictions with regard to fees |
In force | 1620. Confidentiality and professional secrecy |
In force | 1621. Independence, objectivity and professional scepticism |
In force | 1622. Irregularities |
In force | 1623. Removal or resignation of statutory auditors from carrying out assurance of sustainability reporting |
In force | 1624. Removal of statutory auditors from carrying out assurance of sustainability reporting of public-interest entities |
In force | 1625. Notification to Supervisory Authority of certain matters regarding cessation of office |
| | Chapter 5 Approval to carry out assurance of sustainability reporting (ss. 1626-1639) |
In force | 1626. Approval to carry out assurance of sustainability reporting |
In force | 1627. Conditions for approval to carry out assurance of sustainability reporting as statutory auditor |
In force | 1628. Appropriate qualification for purpose of section 1627(a) |
In force | 1629. Aptitude test to be passed |
In force | 1630. Scope of aptitude test |
In force | 1631. Adequate standards to be applied in administration of aptitude test |
In force | 1632. Conditions for approval to carry out assurance of sustainability reporting as a statutory audit firm |
In force | 1633. Basis on which audit firms approved in other Member States may carry out assurance of sustainability reporting in State |
In force | 1634. Restriction as to persons who may carry out assurance of sustainability reporting |
In force | 1635. Transitional provisions relating to approval of certain statutory auditors |
In force | 1636. Public register |
In force | 1637. Notification of information to Registrar |
In force | 1638. Continuing education |
In force | 1639. Withdrawal of approval under this Part |
| | Chapter 6 Approval and registration of third-country auditors for purposes of carrying out assurance of sustainability reporting (ss. 1640-1641) |
In force | 1640. Approval of third-country auditors to carry out assurance of sustainability reporting |
In force | 1641. Registration of third-country audit firms and third-country audit entities for assurance of sustainability reporting |
| | Chapter 7 Quality assurance and oversight of statutory auditors carrying out assurance of sustainability reporting (ss. 1642-1648) |
In force | 1642. System of quality assurance |
In force | 1643. Organisation of quality assurance system |
In force | 1644. Quality assurance review deemed to include individual auditors in certain cases |
In force | 1645. Right of recognised accountancy body as regards professional discipline |
In force | 1646. System of investigation and penalties |
In force | 1647. Co-operation and mutual recognition of regulatory arrangements between Member States |
In force | 1648. Transfer of assurance working papers etc. to third-country competent authorities |
In force | Schedule 1 Form of constitution of private company limited by shares |
| | Schedule 2 Repeals and Revocations |
In force | Schedule 2, Part 1 Acts of the Oireachtas Repealed |
Partly in force | Schedule 2, Part 2 Statutory Instruments Revoked |
| | Schedule 3 Accounting Principles, Form and Content of Entity Financial Statements |
In force | Schedule 3, Part I Construction of References to Provisions of Schedules (para. 1) |
In force | Schedule 3, Part II General Rules and Formats (paras. 2-10) |
In force | Schedule 3, Part III Accounting Principles and Valuation Rules (paras. 11-44) |
In force | Schedule 3, Part IV Information Required by way of Notes to Financial Statements (paras. 45-68) |
In force | Schedule 3, Part V Special Provisions Where a Company is a Holding Company or Subsidiary Undertaking (paras. 69-74) |
In force | Schedule 3, Part VI Interpretation of Certain Expressions in Schedule (paras. 75-83) |
| | Schedule 3A Accounting Principles, Form and Content of Entity Financial Statements of a Company Qualifying for the Small Companies Regime |
In force | Schedule 3A, Part I Construction of References to Provisions of Schedule (para. 1) |
In force | Schedule 3A, Part II General Rules and Formats (paras. 2-10) |
In force | Schedule 3A, Part III Accounting Principles and Valuation Rules (paras. 11-42) |
In force | Schedule 3A, Part IV Information Required by way of Notes to Financial Statements (paras. 43-56) |
In force | Schedule 3A, Part V Special Provisions Where a Company is a Holding Company or Subsidiary Undertaking (paras. 57-58) |
In force | Schedule 3A, Part VI Interpretation of Certain Expresions in Schedule (paras. 59-66) |
| | Schedule 3B Accounting Principles, Form and Content of Financial Statements of a Company Qualifying for the Micro Companies Regime |
In force | Schedule 3B, Part I Construction of References to Provisions of Schedule (para. 1) |
In force | Schedule 3B, Part II General Rules and Formats (paras. 2-10) |
In force | Schedule 3B, Part III Accounting Principles and Valuation Rules (paras. 11-30) |
In force | Schedule 3B, Part IV Information Required by way of Notes to Financial Statements (paras. 31-35) |
In force | Schedule 3B, Part V Interpretation of Certain Expressions in Schedule (paras. 36-40) |
| | Schedule 4 Accounting Principles, Form and Content of Group Financial Statements |
In force | Schedule 4, Part I Construction of References to Provisions of Schedule (para. 1) |
In force | Schedule 4, Part II General Rules and Formats (paras. 2-6) |
In force | Schedule 4, Part III Accounting Principles and Valuation Rules (paras. 7-22) |
In force | Schedule 4, Part IV Information Required by way of Notes to Group Financial Statements (paras. 23-28) |
In force | Schedule 4, Part V Miscellaneous Matters (para. 32) |
| | Schedule 4A Accounting Principles, Form and Content of Group Financial Statements for Companies Subject to the Small Companies Regime |
In force | Schedule 4A, Part I Construction of References to Provisions of Schedule (para. 1) |
In force | Schedule 4A, Part II General Rules and Formats (paras. 2-6) |
In force | Schedule 4A, Part III Accounting Principles and Valuation Rules (paras. 7-23) |
In force | Schedule 4A, Part IV Information Required by way of Notes to Group Financial Statements (paras. 24-31) |
In force | Schedule 4A, Part V Miscellaneous Matters (para. 32) |
In force | Schedule 5 List of Companies for Certain Purposes of Act (Including, in Particular, Sections 142, 350, 362 and 510) (paras. 1-18) |
In force | Schedule 6 Further Savings and Transitional Provisions (paras. 1-16) |
In force | Schedule 7 Form of Constitution of Designated Activity Company Limited by Shares |
In force | Schedule 8 Form of Constitution of designated activity company limited by guarantee |
In force | Schedule 9 Form of Constitution of public limited company |
In force | Schedule 10 Form of Constitution of company limited by guarentee |
In force | Schedule 11 Form of Constitution of Private Unlimited Company Having a Share Capital |
In force | Schedule 12 Form of constitution of public unlimited company having a share capital |
In force | Schedule 13 Form of Constitution of Public Unlimited Company not Having a Share Capital |
In force | Schedule 14 Provisions Applied to Unregistered Companies |
| | Schedule 15 Repeals and revocation in relation to unregistered companies |
Not yet in force | Schedule 15, Part 1 Statutes Repealed |
Not yet in force | Schedule 15, Part 2 Instruments or Charters Revoked |
In force | Schedule 16 Form of Constitution of Investment Company |
In force | Schedule 17 Conditions to be Satisfied for Application of Segregated Liability to Sub-funds of Investment Compeny Trading before 30 June 2005 |
In force | Schedule 18 Table of Activities Relevant to the Definitions of "Logging Undertaking" and "Mining or Quarrying Undertaking" in Section 1449 |
In force | Schedule 19 Standards relating to training and qualifications for approval of individual as statutory auditor |
In force | Schedule 20 Information required, by Chapter 5 of Part 27, to be supplied and entered in public register |
In force | Schedule 21 Class tests |
In force | Schedule 22 Corporate Enforcement Authority |
In force | Schedule 23 Standards relating to training and qualifications for approval to carry out assurance of sustainability reporting |
In force | Schedule 24 Additional information required to be supplied and entered in Public Register |
