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Budget 2011  

Company Law Issues

The passing of the Companies (Amendment) (No. 2) Act 1999 and the Companies Act 2001 has resulted in greater responsibility on Directors to ensure compliance with Company Law. Briefly, these acts have resulted (among other items) in the following:

  • Provides for the appointment of a Director of Corporate Enforcement
  • Extends the restriction and disqualification provisions of the Companies Act 1990 regarding company officers
  • Amends existing insolvency legislation to try to prevent "Phoenix" companies arising from the ashes of insolvent companies which cease trading
  • Introduces a specific date in each year by which a company must file its annual return. For existing companies, this "ARD" is the anniversary of the date to which the most recent return was made up. For new companies, the first ARD will be six months after the date of incorporation (accounts not required). Subsequent ARDs will be made up to each anniversary of the first ARD. The Registrar will levy fines for late returns
  • Amends the 1990 Companies Act to allow the Director to enforce compliance of auditors with their statutory obligations - particularly to force auditors to report suspected breaches of the companies acts
  • Limits further the scope of company directors to put their own financial interests above those of their company

More information relating to these acts can be found on www.cro.ie and www.odce.ie.

The following links are to documents that all company directors/secretaries should be aware of. These, and more, documents can be found on the Companies Registration Office Website.

PDF Documents

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