Companies Act 2014 (No. 38)

AI Summary of Companies Act 2014 (No. 38)

Version status: Partly in force | Document consolidation status: Updated to reflect all known changes

Published date: 23 December 2014

		Future version	Amendment requiring commencement	Draft proposed change
	Introductory Text
	Acts Referred to
	Part 1 Preliminary and General (ss. 1-14)
	1. Short title and commencement
	2. Interpretation generally
	3. Periods of time
	4. Repeals and revocations
	5. Savings and transitional provisions
	6. Construction of references in other Acts to companies registered under Companies (Consolidation) Act 1908 and Act of 1963
	7. Definition of "subsidiary"
	8. Definitions of "holding company", "wholly owned subsidiary" and "group of companies"
	9. Act structured to facilitate its use in relation to most common type of company
	10. Reference in Parts 2 to 14 to company to mean private company limited by shares
	11. Construction of references to directors, board of directors and interpretation of certain other plural forms
	12. Regulations and orders
	12A. Extension of interim period
	13. Authentication of certain official documents
	14. Expenses
	Part 2 Incorporation and Registration (ss. 15-63)
	Chapter 1 Preliminary (ss. 15-16)
	15. Definitions (Part 2)
	16. Extension of transition period in the event of difficulties
	Chapter 2 Incorporation and consequential matters (ss. 17-37)
	17. Way of forming private company limited by shares
	18. Company to carry on activity in the State and prohibition of certain activities
	19. Form of the constitution
	20. Restriction on amendment of constitution
	21. Registration of constitution
	22. Statement to be delivered with constitution
	23. Additional statement to be furnished in certain circumstances
	24. Declaration to be made to Registrar
	25. Effect of registration
	26. Provisions as to names of companies
	27. Trading under a misleading name
	28. Reservation of a company name
	29. Effect of reservation of name
	30. Change of name
	31. Effect of constitution
	32. Amendment of constitution by special resolution
	33. Publication of notices
	34. Language of documents filed with Registrar
	35. Authorisation of an electronic filing agent
	36. Revocation of the authorisation of an electronic filing agent
	37. Copies of constitution to be given to members
	Chapter 3 Corporate capacity and authority (ss. 38-41)
	38. Capacity of private company limited by shares
	39. Registered person
	40. Persons authorised to bind company
	41. Powers of attorney
	Chapter 4 Contracts and other transactions (ss. 42-48)
	42. Form of contracts
	43. The common seal
	43A.
	44. Power for company to have official seal for use abroad
	45. Pre-incorporation contracts
	46. Bills of exchange and promissory notes
	47. Liability for use of incorrect company name
	48. Authentication by company of documents
	Chapter 5 Company name, registered office and service of documents (ss. 49-53)
	49. Publication of name by company
	50. Registered office of company
	50A. Registrar may request evidence of situation of registered office
	51. Service of documents
	52. Security for costs
	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)
	54. Interpretation (Chapter 6)
	55. Status of existing private companies at end of transition period: general principle
	56. Conversion of existing private companies to designated activity companies: duties and powers in that regard
	57. Relief where company does not re-register as a designated activity company
	58. Applicable laws during transition period
	59. Adoption of new constitution by members
	60. Preparation, registration, etc. of new constitution by directors
	61. Deemed constitution
	62. Relief for members and creditors
	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)
	64. Interpretation (Part 3)
	65. Powers to convert shares into stock, etc.
	66. Shares
	67. Numbering of shares
	Chapter 2 Offers of securities to the public (s. 68)
	68. Limitation on offers of securities to the public
	Chapter 3 Allotment of shares (ss. 69-82)
	69. Allotment of shares
	70. Supplemental and additional provisions as regards allotments
	71. Payment of shares
	72. Restriction of section 71(5) in the case of mergers
	73. Restriction of section 71(5) in the case of group reconstructions
	74. Supplementary provisions in relation to sections 72 and 73
	75. Restriction of section 71(5) in the case of shares allotted in return for acquisition of issued shares of body corporate
	76. Treatment of premiums paid on shares issued before a certain date
	77. Calls on shares
	78. Supplemental provisions in relation to calls
	79. Further provisions about calls (different times and amounts of calls)
	80. Lien
	81. Forfeiture of shares
	82. Financial assistance for acquisition of shares
	Chapter 4 Variation in capital (ss. 83-93)
	83. Variation of company capital
	84. Reduction in company capital
	85. Application to court for confirming order, objections by creditors and settlement of list of such creditors
	86. Registration of order and minute of reduction
	87. Liability of members in respect of reduced calls
	88. Variation of rights attached to special classes of shares
	89. Rights of holders of special classes of shares
	90. Registration of particulars of special rights
	91. Variation of company capital on reorganisation
	92. Notice to Registrar of certain alterations of share capital
	93. Notice of increase of share capital
	Chapter 5 Transfer of shares (ss. 94-101)
	94. Transfer of shares and debentures
	95. Restrictions on transfer
	96. Transmission of shares
	97. Transmission of shares in special circumstances (including cases of mergers)
	98. Certification of shares
	99. Share certificates
	100. Rectification of dealings in shares
	101. Personation of shareholder: offence
	Chapter 5A Dematerialisation of applicable securities (ss. 101A-101F)
	101A. Interpretation and application
	101B. Abolition of certificates in respect of applicable securities
	101C. Transfer of applicable securities of company
	101D. Disapplication of certain provisions to applicable securities
	101E. Disapplication of requirement for certificate in respect of applicable securities
	101F. Representation of applicable securities
	Chapter 6 Acquisition of own shares (ss. 102-116)
	102. Company acquiring its own shares, etc. - permissible circumstances and prohibitions
	103. Supplemental provisions in relation to section 102
	104. Shares of a company held by a nominee of a company
	105. Acquisition of own shares
	106. Supplemental provisions in relation to section 105
	107. Assignment or release of company's right to purchase own shares
	108. Power to redeem preference shares issued before 5 May 1959
	109. Treasury shares
	110. Incidental payments with respect to acquisition of own shares
	111. Effect of company's failure to redeem or purchase
	112. Retention and inspection of documents
	113. Membership of holding company
	114. Holding by subsidiary of shares in its holding company
	115. Civil liability for improper purchase in holding company
	116. Return to be made to Registrar
	Chapter 7 Distributions (ss. 117-126)
	117. Profits available for distribution
	118. Prohibition on pre-acquisition profits or losses being treated in holding company's financial statements as profits available for distribution
	119. Distributions in kind: determination of amount
	120. Development costs shown as asset of company to be set off against company's distribution profits
	121. The relevant financial statements
	122. Consequences of making unlawful distribution
	123. Meaning of "distribution", "capitalisation", etc., and supplemental provisions
	124. Procedures for declarations, payments, etc., of dividends and other things
	125. Supplemental provisions in relation to section 124
	126. Bonus issues
	Part 4 Corporate Governance (ss. 127-218)
	Chapter 1 Preliminary (s. 127)
	127. Access to documents during business hours
	Chapter 2 Directors and secretaries (ss. 128-153)
	128. Directors
	129. Secretaries
	130. Prohibition of body corporate or unincorporated body of persons being director
	131. Prohibition of minor being director or secretary
	132. Prohibition of undischarged bankrupt being director or secretary or otherwise involved in company
	133. Examination as to solvency status
	134. Performance of acts by person in dual capacity as director and secretary not permitted
	135. Validity of acts of director or secretary
	136. Share qualifications of directors
	137. Company to have director resident in an EEA state
	138. Supplemental provisions concerning bond referred to in section 137(2)
	139. Notification requirement as regards non-residency of director
	140. Exception to section 137 - companies having real and continuous link with economic activity in State
	141. Provisions for determining whether director resident in State
	142. Limitation on number of directorships
	143. Sanctions for contravention of section 142 and supplemental provisions
	144. Appointment of director
	145. Appointment of directors to be voted on individually
	146. Removal of directors
	147. Compensation for wrongful termination, other powers of removal not affected by section 146
	148. Vacation of office
	149. Register of directors and secretaries
	150. Supplemental provisions (including offences) in relation to section 149
	151. Particulars to be shown on all business letters of company
	152. Entitlement to notify Registrar of changes in directors and secretaries if section 149(8) contravened
	153. Provisions as to assignment of office by directors
	Chapter 3 Service contracts and remuneration (ss. 154-156)
	154. Copies of directors' service contracts
	155. Remuneration of directors
	156. Prohibition of tax-free payments to directors
	Chapter 4 Proceedings of directors (ss. 157-167)
	157. Sections 158 to 165 to apply save where constitution provides otherwise
	158. General power of management and delegation
	159. Managing director
	160. Meetings of directors and committees
	161. Supplemental provisions about meetings (including provision for acting by means of written resolutions)
	162. Holding of any other office or place of profit under the company by director
	163. Counting of director in quorum and voting at meeting at which director is appointed
	164. Signing, drawing, etc., of negotiable instruments and receipts
	165. Alternate directors
	166. Minutes of proceedings of directors
	167. Audit committees
	Chapter 5 Members (ss. 168-174)
	168. Definition of member
	169. Register of members
	170. Trusts not to be entered on register of members
	171. Register to be evidence
	172. Consequences of failure to comply with requirements as to register owing to agent's default
	173. Rectification of register
	174. Power to close register
	Chapter 6 General meetings and resolutions (ss. 174A-199)
	174A. General meetings during interim period
	175. Annual general meeting
	176. The location and means for holding general meetings
	176A. Participation in general meetings by use of electronic communications technology
	177. Extraordinary general meetings
	178. Convening of extraordinary general meetings by members
	179. Power of court to convene meeting
	180. Persons entitled to notice of general meetings
	181. Notice of general meetings
	181A. Notice of rescheduled general meeting during interim period
	182. Quorum
	183. Proxies
	184. Form of proxy
	185. Representation of bodies corporate at meetings of companies
	186. The business of the annual general meeting
	186A. Withdrawal or amendment of dividend resolutions
	187. Proceedings at meetings
	188. Votes of members
	189. Right to demand a poll
	190. Voting on a poll
	191. Resolutions - ordinary resolutions, special resolutions, etc., - meaning
	192. Resolutions passed at adjourned meetings
	193. Unanimous written resolutions
	194. Majority written resolutions
	195. Supplemental provisions in relation to section 194
	195A. Voting on resolutions at general meeting during interim period
	196. Single-member companies - absence of need to hold general meetings, etc.
	197. Application of this Part to class meetings
	198. Registration of, and obligation of company to supply copies of, certain resolutions and agreements
	199. Minutes of proceedings of meetings of a company
	Chapter 7 Summary Approval Procedure (ss. 200-211)
	200. Interpretation (Chapter 7)
	201. Chapter 7 - what it does
	202. Summary Approval Procedure
	203. Declaration to be made in the case of financial assistance for acquisition of shares or transaction with directors
	204. Declaration to be made in the case of a reduction in company capital or variation of company capital on reorganisation
	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)
	206. Declaration to be made in the case of merger of company
	207. Declaration to be made in the case of members' winding up of solvent company
	208. Condition to be satisfied common to declarations referred to in section 204, 205 or 207
	209. Condition to be satisfied in relation to declaration referred to in section 206
	210. Civil sanctions where opinion as to solvency stated in declaration without reasonable grounds
	211. Moratorium on certain restricted activities being carried on and applications to court to cancel special resolution
	Chapter 8 Protection for minorities (s. 212)
	212. Remedy in case of oppression
	Chapter 9 Form of registers, indices and minute books (ss. 213-214)
	213. Form of registers, minutes, etc.
	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)
	215. Definitions for purposes of section 216 concerning registers, etc. and construction of reference to company keeping registers, etc.
	216. Where registers and other documents to be kept, right to inspect them, etc.
	217. Supplemental provisions in relation to section 216 - "relevant fee", power to alter the amount of it, offences, etc.
	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)
	219. Interpretation and application (Part 5)
	220. Connected persons
	221. Shadow directors
	222. De facto director
	Chapter 2 General duties of directors and secretaries and liabilities of them and other officers (ss. 223-235)
	223. Duty of each director
	224. Directors to have regard to interests of employees
	224A. Directors to have regard to certain matters where company is, or is likely to be, unable to pay its debts
	225. Directors' compliance statement and related statement
	226. Duties of secretary
	227. Fiduciary duties of directors - provisions introductory to section 228
	228. Statement of principal fiduciary duties of directors
	229. Other interests of directors
	230. Power of director to act in a professional capacity for company
	231. Duty of director to disclose his or her interest in contracts made by company
	232. Breaches of certain duties: liability to account and indemnify
	233. Power of court to grant relief to officers of company
	234. Anticipated claim: similar power of relief as under section 233
	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)
	236. Loans, etc., by company to directors: evidential provisions
	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)
	238. Substantial transactions in respect of non-cash assets and involving directors, etc.
	239. Prohibition of loans, etc., to directors and connected persons
	240. Arrangements of certain value
	241. Reduction in amount of company's relevant assets
	242. Availability of Summary Approval Procedure to permit loans, etc.
	243. Intra-group transactions
	244. Directors' expenses
	245. Business transactions
	246. Transaction or arrangement in breach of section 239 voidable at instance of company
	247. Personal liability for company debts in certain cases
	248. Offence for contravention of section 239
	249. Contracts of employment of directors - control by members over guaranteed periods of employment
	250. Anti-avoidance provision - section 249
	251. Approval of company necessary for payment by it to director or directors' dependants for loss of office
	252. Approval of company necessary for payment to director of compensation in connection with transfer of property
	253. Duty of director to disclose to company payments to be made to him or her in connection with transfer of shares in company
	254. "Existing legal obligation" - definition and other provisions in relation to sections 251 to 253
	255. Contracts with sole members
	Chapter 5 Disclosure of interests in shares and debentures (ss. 256-269)
	256. Interpretation generally (Chapter 5)
	257. "Disclosable interest" - meaning of that term
	258. Circumstances in which person is to be regarded as having disclosable interest in shares or debentures
	259. Circumstances in which person shall be regarded as having ceased to have disclosable interest
	260. Interests that are not disclosable interests for the purposes of this Chapter
	261. Duty to notify disclosable interests - first of the 5 cases in which duty arises - interests held at commencement of Chapter
	262. Second and third cases in which duty to notify arises - interests acquired or ceasing to be held
	263. Fourth and fifth cases in which duty to notify arises - grant or assignment of subscription rights, etc.
	264. Application of sections 261 to 263 and exceptions to them
	265. Mode of notification by directors and secretaries under this Chapter
	266. Enforcement of notification obligation
	267. Register of interests: contents and entries
	268. Supplemental provisions in relation to section 267
	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)
	270. Meaning of "in default" in context of sanctions specified in respect of officers (whether directors or secretaries or not)
	271. Presumption that default permitted and certain defence
	Chapter 7 Early warning tools (s. 271A)
	271A.
	Part 6 Financial statements, annual return and audit (ss. 272-407)
	Chapter 1 Preliminary (ss. 272-280)
	272. What this Part contains and use of prefixes - "Companies Act" and "IFRS"
	273. Overall limitation on discretions with respect to length of financial year and annual return date
	274. Interpretation (Part 6): provisions relating to financial statements
	275. Interpretation (Part 6): other definitions and construction provisions
	276. Construction of references to realised profits
	277. Construction of references to exemption
	277A. Certain companies may apply provisions of Act to certain earlier financial years
	278. Accounting standards generally - power of Minister to specify
	279. US accounting standards may, in limited cases, be availed of for particular transitional period
	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)
	280A. Qualification of company as small company: general
	280B. Qualification of company as small company: holding company
	280C. Small companies regime
	280D. Qualification of company as micro company
	280E. Micro companies regime
	280F. Qualification of company as medium company: general
	280G. Qualification of company as medium company: holding company
	280H. Qualification of company as large company
	280I. Treatment of qualifying conditions in respect of certain financial years
	Chapter 2 Accounting records (ss. 281-286)
	281. Obligation to keep adequate accounting records
	282. Basic requirements for accounting records
	283. Where accounting records are to be kept
	284. Access to accounting records
	285. Retention of accounting records
	286. Accounting records: offences
	Chapter 3 Financial year (ss. 287-288)
	287. Financial year end date
	288. Financial year
	Chapter 4 Statutory financial statements (ss. 289-296)
	289. Statutory financial statements to give true and fair view
	290. Obligation to prepare entity financial statements under relevant financial reporting framework
	291. Companies Act entity financial statements
	292. IFRS entity financial statements
	293. Obligation to prepare group financial statements under relevant financial reporting framework
	294. Companies Act group financial statements
	295. IFRS group financial statements
	296. Consistency of financial statements
	Chapter 5 Group financial statements: exemptions and exclusions (ss. 297-304)
	297. Exemption from consolidation: size of group
	298. Application of section 297 in certain circumstances and cessation of exemption
	299. Exemption from consolidation: holding company that is subsidiary undertaking of undertaking registered in EEA
	300. Exemption from consolidation: holding company that is subsidiary undertaking of undertaking registered outside EEA
	301. Exemption from consolidation: holding company with all of its subsidiary undertakings excluded from consolidation
	302. Exemption from consolidation where IFRS so permits
	303. Subsidiary undertakings included in the group financial statements
	304. Treatment of entity profit and loss account where group financial statements prepared
	Chapter 6 Disclosure of directors' remuneration and transactions (ss. 305-313)
	305. Disclosure of directors' remuneration
	305A. Payments to third parties for services of directors
	306. Supplemental provisions in relation to section 305
	307. Obligation to disclose information about directors' benefits: loans, quasi-loans, credit transactions and guarantees
	308. Supplemental provisions in relation to section 307 (including certain exemptions from its terms)
	309. Other arrangements and transactions in which the directors, etc., have material interest
	310. Credit Institutions: exceptions to disclosure by holding company under sections 307 to 309 in the case of connected persons and certain officers
	311. Credit Institutions: disclosures by holding company of aggregate amounts in respect of connected persons
	312. Credit Institutions: requirement for register, etc., in the case of holding company as respects certain information
	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)
	314. Information on related undertakings
	315. Information on related undertakings: exemption from disclosures
	316. Information on related undertakings: provision for certain information to be annexed to annual return
	317. Disclosures of particulars of staff
	318. Details of authorised share capital, allotted share capital and movements
	319. Financial assistance for purchase of own shares
	320. Holding of own shares or shares in holding undertaking
	321. Disclosure of accounting policies
	322. Disclosure of remuneration for audit, audit-related and non-audit work
	323. Information on arrangements not included in balance sheet
	Chapter 8 Approval of statutory financial statements (s. 324)
	324. Approval and signing of statutory financial statements by board of directors
	Chapter 9 Directors' report (ss. 325-332)
	325. Obligation to prepare directors' report for every financial year
	326. Directors' report: general matters
	327. Directors' report: business review
	328. Directors' report: acquisition or disposal of own shares
	329. Directors' report: interests in shares and debentures
	330. Directors' report: statement on relevant audit information
	331. Directors' report: copy to be included of any notice issued under certain banking legislation
	332. Approval and signing of directors' report
	Chapter 10 Obligation to have statutory financial statements audited (ss. 333-335)
	333. Statutory financial statements must be audited (unless audit exemption availed of)
	334. Right of members to require audit despite audit exemption otherwise being available
	335. Statement to be included in balance sheet if audit exemption availed of
	Chapter 11 Statutory auditors' report (ss. 336-337)
	336. Statutory auditors' report on statutory financial statements
	337. Signature of statutory auditor's report
	Chapter 12 Publication of financial statements (ss. 338-341)
	338. Circulation of statutory financial statements
	339. Right to demand copies of financial statements and reports
	340. Requirements in relation to publication of financial statements
	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)
	342. Annual return
	343. Obligation to make annual return
	344. Special provision for annual return delivered in a particular form
	345. Annual return date
	346. Alteration of annual return date
	347. Documents to be annexed to annual return: all cases
	348. Documents to be annexed to annual returns: certain cases
	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)
	350. Qualification of company as small or medium company
	351. Exemptions in respect of directors' report in the case of small and medium companies
	352. Exemption from filing certain information for small and medium companies
	353. Abridged financial statements for a small company
	354. Abridged financial statements for a medium company
	355. Approval and signing of abridged financial statements
	356. Special report of the statutory auditors on abridged financial statements
	357. Subsidiary undertakings exempted from annexing their statutory financial statements to annual return
	Chapter 15 Audit exemption (ss. 358-364)
	358. Main conditions for audit exemption - non-group situation
	359. Main conditions for audit exemption - group situation
	360. Audit exemption
	361. Audit exemption not available where notice under section 334 served
	362. Audit exemption not available where company or subsidiary undertaking falls within a certain category
	363. Audit exemption (non-group situation) not available in certain cases
	364. Audit exemption (group situation) not available in certain cases
	Chapter 16 Special audit exemption for dormant companies (s. 365)
	365. Dormant company audit exemption
	Chapter 17 Revision of defective statutory financial statements (ss. 366-379)
	366. Voluntary revision of defective statutory financial statements
	367. Content of revised financial statements or revised report
	368. Approval and signature of revised financial statements
	369. Approval and signature of revised directors' report
	370. Statutory auditors' report on revised financial statements and revised report
	371. Cases where company has availed itself of audit exemption
	372. Statutory auditors' report on revised directors' report alone
	373. Effect of revision
	374. Publication of revised financial statements and reports
	375. Laying of revised financial statements or a revised report
	376. Delivery of revised financial statements or a revised report
	377. Small and medium companies
	378. Application of this Chapter in cases where audit exemption available, etc.
	379. Modifications of Act
	Chapter 18 Appointment of statutory auditors (ss. 380-385)
	380. Statutory auditors - general provisions (including as to the interpretation of provisions providing for auditors' term of office)
	381. Remuneration of statutory auditors
	382. Appointment of statutory auditors - first such appointments and powers of members vis a vis directors
	383. Subsequent appointments of statutory auditors (including provision for automatic reappointment of auditors at annual general meetings)
	384. Appointment of statutory auditors by directors in other cases, etc.
	385. Appointment of statutory auditors: failure to appoint
	Chapter 19 Rights, obligations and duties of statutory auditors (ss. 386-393)
	386. Right of access to accounting records
	387. Right to information and explanations concerning company
	388. Right to information and explanations concerning subsidiary undertakings
	389. Offence to make false statements to statutory auditors
	390. Obligation to act with professional integrity
	391. Statutory auditors' report on statutory financial statements
	392. Report to Registrar and to Director: accounting records
	393. Report to Registrar and Director: category 1 and 2 offences
	Chapter 20 Removal and resignation of statutory auditors (ss. 394-402)
	394. Removal of statutory auditors: general meeting
	395. Restrictions on removal of statutory auditor
	396. Extended notice requirement in cases of certain appointments, removals, etc., of auditors
	397. Right of statutory auditors to make representations where their removal or non-reappointment proposed
	398. Statutory auditors removed from office: their rights to get notice of, attend and be heard at general meeting
	399. Removal of statutory auditors: statement from statutory auditors where audit exemption availed of by company
	400. Resignation of statutory auditors: general
	401. Resignation of statutory auditor: requisition of general meeting
	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)
	403. Duty of auditor to notify Supervisory Authority regarding cessation of office
	404. Duty of company to notify Supervisory Authority of auditor's cessation of office
	405. Prohibition on acting in relation to audit while disqualification order in force
	Chapter 22 False statements - offence (s. 406)
	406. False statements in returns, financial statements, etc.
	Chapter 23 Transitional (s. 407)
	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)
	408. Definitions (Part 7)
	Chapter 2 Registration of charges and priority (ss. 409-421)
	409. Registration of charges created by companies
	410. Duty of company with respect to registration under section 409 and right of others to effect registration
	411. Duty of company to register charges existing on property acquired
	412. Priority of charges
	413. Registration and priority of judgment mortgages
	414. Register of charges
	415. Certificate of registration
	416. Entries of satisfaction and release of property from charge
	417. Extension of time for registration of charges and rectification of register
	418. Copies of instruments creating charges to be kept
	419. Registration of charges created prior to commencement of this Part
	420. Transitional provisions in relation to priorities of charges
	421. Netting of Financial Contracts Act 1995 not to affect registration requirements
	Chapter 3 Provisions as to debentures (ss. 422-426)
	422. Liability of trustees for debenture holders
	423. Perpetual debentures
	424. Power to re-issue redeemed debentures
	425. Saving of rights of certain mortgagees in case of re-issued debentures
	426. Specific performance of contracts to subscribe for debentures
	Chapter 4 Prohibition on registration of certain matters affecting shareholders or debentureholders (s. 427)
	427. Registration against company of certain matters prohibited
	Part 8 Receivers (ss. 428-448)
	Chapter 1 Interpretation (s. 428)
	428. Appointment of receiver under powers contained in instrument: construction of such reference
	Chapter 2 Appointment of receivers (ss. 429-436)
	429. Notification that receiver has been appointed
	430. Information to be given when receiver is appointed in certain circumstance
	431. Contents of statement to be submitted to receiver
	432. Consequences of contravention of section 430(1)(b) or 431
	433. Disqualification for appointment as receiver
	434. Resignation of receiver
	435. Removal of receiver
	436. Notice to Registrar of appointment of receiver, and of receiver ceasing to act
	Chapter 3 Powers and duties of receivers (ss. 437-441)
	437. Powers of receiver
	438. Power of receiver and certain others to apply to court for directions and receiver's liability on contracts
	439. Duty of receiver selling property to get best price reasonably obtainable, etc.
	440. Preferential payments when receiver is appointed under floating charge
	441. Delivery to Registrar of accounts of receivers
	Chapter 4 Regulation of receivers and enforcement of their duties (ss. 442-448)
	442. Enforcement of duty of receivers to make returns
	443. Power of court to order the return of assets improperly transferred
	443A. Remuneration of receivers
	444. Power of court to fix remuneration of receiver
	445. Court may end or limit receivership on application of liquidator
	446. Director of Corporate Enforcement may request production of receiver's books
	447. Prosecution of offences committed by officers and members of company
	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)
	449. Interpretation (Chapter 1)
	450. Scheme meetings - convening of such by directors and court's power to summon such meetings
	451. Court's power to stay proceedings or restrain further proceedings
	452. Information as to compromises or arrangements with members and creditors
	453. Circumstances in which compromise or arrangement becomes binding on creditors or members concerned
	454. Supplemental provisions in relation to section 453
	455. Provisions to facilitate reconstruction and amalgamation of companies
	Chapter 2 Acquisitions (ss. 456-460)
	456. Interpretation (Chapter 2)
	457. Right to buy out shareholders dissenting from scheme or contract approved by majority and right of such shareholders to be bought out
	458. Additional requirement to be satisfied, in certain cases, for right to buy out to apply
	459. Supplementary provisions in relation to sections 457 and 458 (including provision for applications to court)
	460. Construction of certain references in Chapter to beneficial ownership, application of Chapter to classes of shares, etc.
	Chapter 3 Mergers (ss. 461-484)
	461. Interpretation (Chapter 3)
	462. Requirements for Chapter to apply
	463. Mergers to which Chapter applies - definitions and supplementary provision
	464. Merger may not be put into effect save in accordance with the relevant provisions of this Act
	465. Chapters 1 and 3: mutually exclusive modes of proceeding to achieve merger
	466. Common draft terms of merger
	467. Directors' explanatory report
	468. Expert's report
	469. Merger financial statement
	470. Registration and publication of documents
	471. Inspection of documents
	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)
	473. General meetings of merging companies
	474. Electronic means of making certain information available for purposes of section 473
	475. Meetings of classes of shareholders
	476. Purchase of minority shares
	477. Application for confirmation of merger by court
	478. Protection of creditors
	479. Preservation of rights of holders of securities
	480. Confirmation order
	481. Certain provisions not to apply where court so orders
	482. Registration and publication of confirmation of merger
	483. Civil liability of directors and experts
	484. Criminal liability for untrue statements in merger documents
	Chapter 4 Divisions (ss. 485-507)
	485. Interpretation (Chapter 4)
	486. Requirements for Chapter to apply
	487. Divisions to which this Chapter applies - definitions and supplementary provisions
	488. Division may not be put into effect save under and in accordance with this Chapter
	489. Chapters 1 and 4: mutually exclusive modes of proceeding to achieve division
	490. Common draft terms of division
	491. Directors' explanatory report
	492. Expert's report
	493. Division financial statement
	494. Registration and publication of documents
	495. Inspection of documents
	496. General meetings of companies involved in a division
	497. Electronic means of making certain information available for purposes of section 496
	498. Meetings of classes of shareholder
	499. Purchase of minority shares
	500. Application for confirmation of division by court
	501. Protection of creditors and allocation of liabilities
	502. Preservation of rights of holders of securities
	503. Confirmation order
	504. Certain provisions not to apply where court so orders
	505. Registration and publication of confirmation of division
	506. Civil liability of directors and experts
	507. Criminal liability for untrue statements in division documents
	Part 10 Examinerships (ss. 508-558)
	Chapter 1 Interpretation (s. 508)
	508. Interpretation (Part 10)
	Chapter 2 Appointment of examiner (ss. 509-523)
	509. Power of court to appoint examiner
	510. Petition for court
	511. Independent expert's report
	512. Supplemental provisions in relation to sections 510 and 511 - other matters to be mentioned in petition, hearing of petition, etc.
	513. Cases in which independent expert's report not available at required time: powers of court
	514. Certain liabilities may not be certified under section 529(2)
	515. Creditors to be heard
	516. Availability of independent expert's report
	517. Related companies
	518. Duty to act in utmost good faith
	519. Qualification of examiners
	520. Effect of petition to appoint examiner on creditors and others
	520A. Restrictions on certain contracts during examinership
	521. Restriction on payment of pre-petition debts
	522. Effect on receiver or provisional liquidator of order appointing examiner
	523. Disapplication of section 440 to receivers in certain circumstances
	Chapter 3 Powers of examiner (ss. 524-544)
	524. Powers of an examiner
	525. Repudiation by examiner of contracts made before period of protection and of negative pledge clauses whenever made: prohibitions and restrictions
	526. Production of documents and evidence
	527. No lien over company's books, records, etc.
	528. Further powers of court
	529. Incurring of certain liabilities by examiner
	530. Power to deal with charged property, etc.
	531. Notification of appointment of examiner
	532. General provisions as to examiners - resignation, filling of vacancy, etc.
	533. Hearing regarding irregularities
	534. Report by examiner
	535. Procedure where examiner unable to secure agreement or formulate proposals for compromise or scheme of arrangement
	536. Content of examiner's report
	537. Repudiation of certain contracts
	538. Appointment of creditors' committee
	539. Proposals for compromise or scheme of arrangement
	540. Consideration by members and creditors of proposals
	541. Confirmation of proposals
	542. Supplemental provisions in relation to section 541
	543. Objection to confirmation by court of proposals
	544. Provisions with respect to leases
	Chapter 4 Liability of third parties for debts of a company in examination (ss. 545-551)
	545. What this Chapter contains
	546. Definitions (Chapter 4)
	547. Circumstances in relation to which subsequent provisions of this Chapter have effect
	548. General rule: liability of third person not affected by compromise or scheme of arrangement
	549. Enforcement by creditor of liability: restrictions in that regard unless certain procedure employed to the benefit of third person
	550. Payment by third person to creditor post period of protection - statutory subrogation in favour of third person in certain circumstances
	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)
	552. Cessation of protection of company and termination of appointment of examiner
	553. Revocation
	554. Costs and remuneration of examiners
	555. Publicity
	556. Hearing of proceedings otherwise than in public
	557. Power of court to order the return of assets which have been improperly transferred
	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)
	558A. Interpretation (Part 10A)
	Chapter 2 Introductory (s. 558B-558D)
	558B. Requirements where eligible company wishes to avail of rescue plan
	558C. Process adviser to determine whether eligible company has reasonable prospect of survival
	558D. Process adviser to prepare report
	Chapter 3 Appointment of process adviser (ss. 558E-558P)
	558E. Resolution to appoint process adviser
	558F. Process adviser’s duty to keep determination under section 558C under review
	558G. Duties of directors of eligible company in relation to process adviser
	558H. Process adviser’s duty to determine relevant court
	558I. Process adviser’s duty to seek provision of email addresses
	558J. Process adviser to give notice of appointment
	558K. Process adviser to give notice to employees, creditors, etc.
	558L. Notice to creditor where eligible company has excludable debt
	558M. Relevant court’s powers where receiver or provisional liquidator previously appointed
	558N. Relevant court’s power to stay proceedings or restrain further proceedings
	558O. Requirements following giving of notice to creditor under section 558K
	558P. Repudiation, affirmation and variation of certain contracts
	Chapter 4 Rescue plan (ss. 558Q-558S)
	558Q. Process adviser’s duty to prepare rescue plan
	558R. Further provision with respect to leases
	558S. Procedure where process adviser unable to prepare rescue plan
	Chapter 5 Consideration of rescue plan (ss. 558T-558ZA)
	558T. Process adviser’s duty to call meeting of members and creditors
	558U. Notice of meeting under section 558T
	558V. Proceedings at meeting under section 558T
	558W. Proxies
	558X. Supplemental provisions in relation to section 558W
	558Y. Consideration by members and creditors of rescue plan
	558Z. Notification of approval of rescue plan
	558ZA. Process adviser’s report
	Chapter 6 Objections to rescue plan (ss. 558ZB-558ZE)
	558ZB. Confirmation of rescue plan
	558ZC. Objection to rescue plan
	558ZD. Court hearing in case of objection
	558ZE. Supplemental provisions in relation to section 558ZD and section 558ZZ
	Chapter 7 Liability of third parties for debts of company (ss. 558ZF-558ZJ)
	558ZF. Definitions (Chapter 7) and savings
	558ZG. Circumstances in relation to which subsequent provisions of Chapter have effect
	558ZH. General rule: liability of third person not affected by rescue plan
	558ZI. Enforcement by creditor of liability: restrictions in that regard unless certain procedure employed to benefit of third person
	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)
	558ZK.Conclusion of rescue period and termination of appointment of process adviser
	558ZL. Power of relevant court to revoke rescue plan where fraud
	558ZM. Power of relevant court to order the return of assets improperly transferred
	558ZN. Director’s power to examine books and records
	558ZO. Reporting to Director of Corporate Enforcement of misconduct by process advisers
	Chapter 9 Enforcement (ss. 558ZP-558ZR)
	558ZP. Offence of acting as process adviser when unqualified
	558ZQ. Offence where director fails to disclose information or misleads process adviser
	558ZR. Prosecution of officers and members of company
	Chapter 10 Powers of process adviser (ss. 558ZS-558ZX)
	558ZS. Powers of process adviser
	558ZT. Production of documents and evidence
	558ZU. No lien over eligible company’s books, records, etc.
	558ZV. Power to deal with charged property etc.
	558ZW. Resignation of process adviser
	558ZX. General provisions as to process advisers - resignation, filling of vacancy, etc.
	Chapter 11 Process adviser: remuneration, costs and expenses (ss. 558ZY-558ZAB)
	558ZY. Process adviser: remuneration, costs and expenses
	558ZZ. Application to relevant court for review of remuneration etc. of process adviser
	558ZAA. Incurring of certain liabilities by process adviser
	558ZAB. Priority
	Chapter 12 General (ss. 558ZAC-558ZAJ)
	558ZAC. Effect on certain sections where application to relevant court
	558ZAD. Power to apply to relevant court for determination of questions or concerning exercise of powers
	558ZAE. Hearing of proceedings other than in public
	558ZAF. High Court’s power to remit proceedings to Circuit Court
	558ZAG. Representation of bodies corporate at meetings held under this Part
	558ZAH. Retention of records
	558ZAI. Service of notices
	558ZAJ. Regulations to remove difficulties
	Part 11 Winding up (ss. 559-724)
	Chapter 1 Preliminary and interpretation (ss. 559-567)
	559. Interpretation (Part 11)
	560. Restriction of this Part
	561. Modes of winding up - general statement as to position under Act
	562. Types of voluntary winding up - general statement as to position under Act
	563. Provisions apply to either mode of winding up unless the contrary appears
	564. Jurisdiction to wind up companies and rules of court
	565. Powers of court cumulative
	566. Court may have regard to wishes of creditors or contributories
	567. Application of certain provisions to companies not in liquidation
	Chapter 2 Winding up by court (ss. 568-577)
	568. Application of Chapter
	569. Circumstances in which company may be wound up by the court
	570. Circumstances in which company deemed to be unable to pay its debts
	571. Provisions as to applications for winding up
	572. Powers of court on hearing petition
	573. Appointment of provisional liquidator
	574. Power to stay or restrain proceedings against company
	575. Appointment of liquidator by the court
	576. Effect of winding-up order
	577. Saving for rights of creditors and contributories
	Chapter 3 Members' voluntary winding up (ss. 578-584)
	578. Application of Chapter
	579. Procedure for and commencement of members' voluntary winding up
	580. Companies of fixed duration, etc.: alternative means of commencing members' voluntary winding up
	581. Publication of resolution to wind up voluntarily
	582. Protections and remedies for creditors in cases where declaration of solvency made
	583. Power of company to appoint liquidators
	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)
	585. Application of Chapter
	586. Resolution for and commencement of creditors' voluntary winding up
	587. Meeting of creditors
	588. Appointment of liquidator
	Chapter 5 Conduct of winding up (ss. 589-595)
	589. Commencement of court ordered winding up
	590. Commencement of voluntary winding up
	591. Copy of order for winding up or appointment to be forwarded to Registrar
	592. Notice by voluntary liquidator of his or her appointment
	593. Statement of company's affairs
	594. Supplemental provisions in relation to section 593
	595. Notification that a company is in liquidation, etc.
	Chapter 6 Realisation of assets and related matters (ss. 596-616)
	596. Custody of company's property
	597. Circumstances in which floating charge is invalid
	598. Other circumstances in which floating charge is invalid
	598A. Validity of floating charge in certain circumstances
	599. Related company may be required to contribute to debts of company being wound up
	600. Pooling of assets of related companies
	601. Power of liquidator to accept shares as consideration for sale of property of company
	602. Voidance of dispositions of property, etc. after commencement of winding up
	603. Voidance of executions against property of company
	604. Unfair preference: effect of winding up on antecedent and other transactions
	605. Liabilities and rights of persons who have been unfairly preferred
	606. Restriction of rights of creditor as to execution or attachment in case of company being wound up
	607. Duties of sheriff as to goods taken in execution
	608. Power of the court to order return of assets which have been improperly transferred
	609. Personal liability of officers of company where adequate accounting records not kept
	610. Civil liability for fraudulent or reckless trading of company
	611. Supplemental provisions in relation to section 610
	612. Power of court to assess damages against certain persons
	613. Directors of holding company: power of court to assess damages against them
	614. Vesting of property of company in liquidator
	615. Disclaimer of onerous property in case of company being wound up
	616. Rescission of certain contracts and provisions supplemental to section 615
	Chapter 7 Distribution (ss. 617-623)
	617. Costs, etc. in winding up
	618. Distribution of property of company
	619. Application of bankruptcy rules in winding up of insolvent companies
	620. Debts which may be proved
	621. Preferential payments in a winding up
	622. Supplemental provisions in relation to section 621
	623. Unclaimed dividends and balances to be paid into a particular account
	Chapter 8 Liquidators (ss. 624-653)
	624. Duty of liquidator to administer, distribute, etc., property of company
	625. How liquidator is to be described and validity of acts
	626. Powers of provisional liquidators
	627. Liquidator's powers
	628. Summoning general meetings of the company, etc.
	629. Notice to be given with respect to exercise of powers, restrictions on self-dealing, etc.
	630. Restrictions in creditors' voluntary winding up and procedures in case of certain defaults
	631. Power to apply to court for determination of questions or concerning exercise of powers
	632. No lien over company's books, records, etc.
	633. Qualifications for appointment as liquidator or provisional liquidator - general
	634. Supplemental provisions in relation to section 633 (including requirements for professional indemnity cover)
	635. Specific disqualification from appointment as liquidator or provisional liquidator
	636. Appointment and removal in a members' voluntary winding up
	637. Appointment and removal in a creditors' voluntary winding up
	638. Appointment and removal by the court
	639. Consent to act
	640. Position when there is more than one liquidator
	641. Resignation of liquidator
	642. Prohibition on rewards for appointment
	643. Notifications and filings of appointments and removals
	644. Custody of books and property upon vacation of office
	645. Provisional liquidator's remuneration
	646. Liquidator's remuneration - procedure for fixing liquidator's entitlement thereto
	647. Liquidator's entitlement to receive payment where entitlement to remuneration exists
	648. Supplemental provisions in relation to sections 646 and 647
	649. Disclosure of interest by creditors etc. at creditors' meeting
	650. Duty of liquidators to include certain information in returns, etc.
	651. Penalty for default of liquidator in making certain accounts and returns
	652. Enforcement of duty of liquidator to make returns
	653. Director's power to examine books and records
	Chapter 9 Contributories (ss. 654-665)
	654. Liability of contributory
	655. Liability as contributories of past and present members
	656. Settlement of list of contributories
	657. Power to make calls
	658. Adjustment of rights of contributories
	659. Payment of debts due by contributory to the company and extent to which set-off allowed
	660. Order in relation to contributory to be conclusive evidence
	661. Liability in case of death of contributory
	662. Civil Liability Act 1961 not affected
	663. Bankruptcy of contributory
	664. Corporate insolvency of contributory
	665. Winding up of company that had been an unlimited company before re-registration
	Chapter 10 Committee of inspection (ss. 666-668)
	666. Appointment of committee of inspection in court ordered winding up
	667. Appointment of committee of inspection in a creditors' voluntary winding up
	668. Constitution and proceedings of committee of inspection
	Chapter 11 Court's powers (ss. 669-676)
	669. Power to annul order for winding up or to stay winding up
	670. Attendance of officers of company at meetings
	671. Power of court to summon persons for examination
	672. Order for payment or delivery of property against person examined under section 671
	673. Delivery of property of company to liquidator
	674. Power to exclude creditors not proving in time
	675. Order for arrest and seizure, etc.
	676. Provisions as to arrangement binding creditors
	Chapter 12 Provisions supplemental to conduct of winding up (ss. 677-688)
	677. Effect of winding up on business and status of company
	678. Actions against company stayed on winding-up order
	679. Director may direct convening of meetings
	680. Duty of liquidator to call meeting at end of each year
	681. Information about progress of liquidation
	682. Liquidator to report on conduct of directors
	683. Obligation (unless relieved) of liquidator of insolvent company to apply for restriction of directors
	684. Inspection of books by creditors and contributories
	685. Resolutions passed at adjourned meetings of creditors and contributories
	686. Books of company to be evidence in civil proceedings
	687. Liquidator may have regard to wishes of creditors and contributories
	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)
	689. Meetings directed by the court
	690. Provisions as to meetings of creditors, contributories and members generally
	690A. Creditors' meetings conducted by electronic means during interim period
	691. Entitlement to attend and notice
	692. Location of meeting
	693. Costs of meetings
	694. Chairperson
	695. Passing resolutions
	696. Registration of resolutions of creditors, contributories and members
	697. Proceedings at the meeting
	698. Entitlement to vote of creditors
	699. Provisions consequent on section 698 regarding secured creditors: deemed surrender of security, etc.
	700. Duties of chairperson
	701. Proxies
	702. Supplemental provisions in relation to section 701: time for lodging proxies, etc.
	703. Representation of bodies corporate at meetings held during winding up
	Chapter 14 Completion of winding up (ss. 704-709)
	704. Dissolution of company by court
	705. Final meeting and dissolution in members' voluntary winding up
	706. Final meeting and dissolution in creditors' voluntary winding up
	707. Disposal of books and papers of company in winding up
	708. Power of court to declare dissolution of company void
	709. Disposal of documents filed with Registrar
	Chapter 15 Provisions related to the Insolvency Regulation (ss. 710-714)
	710. Definition (Chapter 15)
	711. Publication in relation to insolvency proceedings
	712. Confirmation of creditors' voluntary winding up
	713. Provision of certain documents to liquidator
	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)
	715. Application of certain provisions of Chapter and construction of certain references to company, relevant person, etc.
	716. Offence for failure to make disclosure, or deliver certain things, to liquidator
	717. Certain fraudulent acts within 12 months preceding winding up or any time thereafter: offences
	718. Other fraudulent acts (relating to obtaining credit, irregular pledges, etc.) within 12 months preceding winding up or any time thereafter: offences
	719. Material omission in statement relating to company's affairs, failure to report false debt, etc.
	720. Additional offence with respect to section 718(c) and certain defences with respect to foregoing matters
	721. Other frauds by officers of companies which have gone into liquidation: offence
	722. Fraudulent trading of company: offence
	723. Prosecution of offences committed by officers and members of company
	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)
	724A. Interpretation (Part 12)
	724B. Disclosure of Information by Registrar of Beneficial Ownership
	725. When Registrar may strike company off register
	726. Grounds for involuntary strike off
	727. Registrar's notice to company of intention to strike it off register
	728. Contents of Registrar's notice to company
	729. Meaning of remedial step
	730. Public notice of intention to strike company off register
	731. Conditions for voluntary strike off
	732. Public notice in case of voluntary strike off
	733. Striking off (involuntary and voluntary cases) and dissolution
	734. Effect of removal and dissolution
	735. Power of Director to obtain information
	Chapter 2 Restoration of company to register (ss. 736-744)
	736. Application of Chapter
	737. Restoration on application to Registrar
	738. Restoration on application to court
	739. Requirements for application to court under section 738
	740. Terms of court order on application under section 738
	741. Court order for restoration on application of Registrar
	742. Supplementary court orders
	743. Meaning of court
	744. Transitional provision for companies struck off register before commencement of this Chapter
	Chapter 3 Miscellaneous (s. 745)
	745. Disclosure of information by Revenue Commissioners to Registrar
	Part 13 Investigations (ss. 746-796)
	Chapter 1 Preliminary (s. 746)
	746. Interpretation (Part 13)
	Chapter 2 Investigations by court appointed inspectors (ss. 747-762)
	747. Investigation of company's affairs by court appointed inspectors on application of company etc.
	748. Investigation of company's affairs by court appointed inspectors on application of Director
	749. Court may give directions in relation to investigation
	750. Power of inspector to expand investigation into affairs of related bodies corporate
	751. Order for inspection of books or documents of company in liquidation
	752. Expanded meaning of "officer" and "agent" for purposes of sections 753 to 757
	753. Duty of company officer or agent to produce books or documents and give assistance
	754. Inspector may require other persons to produce books or documents and give assistance
	755. Supplementary power to compel production of books or documents in relation to certain banking transactions
	756. Power of inspector to examine officers, agents and others
	757. Court may make order in relation to default in production of books or documents, etc.
	758. Report of inspectors appointed under section 747(1) or 748(1)
	759. Distribution of inspectors' report
	760. Court may make order after considering inspectors' report
	761. Director may present petition for winding up following consideration of report
	762. Expenses of investigation by court appointed inspector
	Chapter 3 Investigations initiated by Director (ss. 763-777)
	763. Investigation of share dealing by inspector appointed by Director
	764. Investigation of company ownership by inspector appointed by Director
	765. Application of certain provisions to investigation of company ownership
	766. Expenses of investigation of company ownership
	767. Director's power to require information as to persons interested in shares or debentures
	768. Director may impose restrictions on shares
	769. Director may lift restrictions imposed on shares under section 768
	770. Director shall give notice of direction
	771. Court may lift restrictions imposed on shares under section 768
	772. Court may order sale of shares
	773. Costs of applicant for order for sale of shares
	774. Proceeds of sale following court ordered sale of shares
	775. Continuance of certain restrictions
	776. Offences in relation to shares that are subject to restrictions
	777. Application of sections 768 to 776 to debentures
	Chapter 4 Miscellaneous provisions (ss. 778-796)
	778. Power of Director to require company to produce books or documents
	779. When Director may exercise power to require company to produce books or documents
	780. Power of Director to require third party to produce books or documents
	781. Saving in relation to section 780, etc. and corresponding amendments effected to Act of 1990 by Companies (Amendment) Act 2009
	782. Restriction on power of Director to require third party to produce certain books or documents
	783. Court may order third party to comply with requirement to produce books or documents
	784. Powers ancillary to power to require production of books or documents
	785. Offences in relation to requirement to produce books or documents
	786. Expenses relating to examination of books or documents
	787. Entry and search of premises
	788. Supplemental provisions in relation to section 787(3) to (5)
	789. Offences in relation to entry and search of premises and provisions catering for certain contingencies concerning designated officers
	790. Restriction on disclosure of information, books or documents
	791. Information, books or documents may be disclosed for certain purposes
	792. Information, books or documents may be disclosed to competent authority
	793. Offence of falsifying, concealing, destroying or otherwise disposing of document or record
	793A. Offence of obstructing, interfering with or impeding officer of Authority
	794. Production and inspection of books or documents when offence suspected
	795. Saving for privileged information
	796. Assistance to company law authority
	Part 14 Compliance and Enforcement (ss. 797-886)
	Chapter 1 Compliance and protective orders (ss. 797-798)
	797. Court may order compliance by company or officer
	798. Court may restrain directors and others from removing assets
	Chapter 2 Disclosure orders (ss. 799-817)
	799. Interpretation (Chapter 2)
	800. Court may make disclosure order
	801. Types of disclosure order
	802. Procedure on application for disclosure order
	803. Scope of disclosure order
	804. Interests in shares and debentures for purposes of section 803: general
	805. Family and corporate interests
	806. Share acquisition agreements - attribution of interests held by other parties
	807. Particulars of interests referred to in section 806 to be given in compliance with disclosure order
	808. "Share acquisition agreement" - meaning
	809. Supplemental power of court in relation to a share acquisition agreement
	810. Court may grant exemption from requirements of disclosure order
	811. Other powers of court in relation to disclosure orders
	812. Notice of disclosure order
	813. Information disclosed under order
	814. Court may impose restrictions on publication of information provided
	815. Right or interest in shares or debentures unenforceable by person in default
	816. Court may grant relief from restriction on enforceability of right or interest in shares or debentures
	817. Dealing by agent in shares or debentures subject to disclosure order
	Chapter 3 Restrictions on directors of insolvent companies (ss. 818-836)
	818. Interpretation and application (Chapter 3)
	819. Declaration by court restricting director of insolvent company in being appointed or acting as director etc.
	820. Application for declaration of restriction
	821. Liquidator shall inform court of jeopardy to other company or its creditors
	822. Court may grant restricted person relief from restrictions
	823. Register of restricted persons
	824. Application of this Chapter to receivers
	825. Restricted person shall give notice to company before accepting appointment or acting as director or secretary
	826. "Company that has a restricted person" - meaning of that expression in sections 827 to 834
	827. Disapplication of certain provisions to company having a restricted person
	828. Company having a restricted person may not acquire certain non-cash assets from subscribers, etc., unless particular conditions satisfied
	829. Supplemental provisions in relation to section 828
	830. Relief from liability under section 828
	831. Offence for contravention of section 828
	832. Allotment of share not fully paid up by company that has a restricted person
	833. Allotment of share not fully paid for in cash by company that has a restricted person
	834. Relief for company in respect of prohibited transaction
	835. Power to vary amounts specified in section 819(3)
	836. Personal liability for debts of company subject to restriction
	Chapter 4 Disqualification generally (ss. 837-848)
	837. Interpretation generally (Chapter 4)
	838. Meaning of "disqualified" and "disqualification order"
	839. Automatic disqualification on conviction of certain indictable offences
	840. Default under section 149(8) concerning fact of director's becoming disqualified under law of another state
	841. Default under section 23 or 150(2) by director disqualified under law of another state
	842. Court may make disqualification order
	843. Provisions relating to particular grounds for disqualification
	844. Persons who may apply for disqualification order under section 842
	845. Miscellaneous provisions relating to disqualification by court order
	846. Costs and expenses of application
	847. Court may grant relief to person subject to disqualification order
	848. Disqualification of restricted person following subsequent winding up
	Chapter 5 Disqualification and restriction undertakings (ss. 849-854)
	849. Definitions (Chapter 5)
	850. Disqualification undertaking - initiation of procedure that provides person opportunity to submit to disqualification
	851. Effect of delivery of notice under section 850, giving of disqualification undertaking on foot thereof and related matters
	852. Restriction undertaking - initiation of procedure that provides person opportunity to submit to restriction
	853. Effect of delivery of notice under section 852, giving of restriction undertaking on foot thereof and related matters
	854. Regulations for the purposes of sections 850 to 853
	Chapter 6 Enforcement in relation to disqualification and restriction (ss. 855-864)
	855. Offence of contravening disqualification order or restriction
	856. Offence of acting under directions of person where directions given in contravention of this Part
	857. Period of disqualification following conviction of offence under this Chapter
	858. Company may recover consideration
	859. Person acting while disqualified or restricted liable for debts of company
	860. Person acting under directions of disqualified person liable for debts of company
	861. Relief from liability under section 858, 859 or 860
	862. Court may require director to give certain information
	863. Information to be supplied to Registrar
	864. Register of disqualified persons
	Chapter 7 Provisions relating to offences generally (ss. 865-874)
	865. Summary prosecutions
	866. District court district within which summary proceedings may be brought
	867. Period within which summary proceedings may be commenced
	868. Prosecution of companies on indictment
	869. Offences by body committed with consent of its officer
	870. Further offence, where contravention continued after conviction for an offence, and penalties for such offence
	871. Categories 1 to 4 offences - penalties
	872. Court may order that convicted person remedy breach
	873. Notice by Director to remedy default
	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)
	875. Civil enforcement of prohibition on trading under misleading name
	876. Offence of providing false information
	877. Offence of destruction, mutilation or falsification of book or document
	878. Offence of fraudulently parting with, altering or making omission in book or document
	Chapter 9 Evidential matters (ss. 879-886)
	879. Proof of certificate as to overseas incorporation
	880. Proof of incorporation under overseas legislation
	881. Admissibility in evidence of certain matters
	882. Provision of information to juries
	883. Certificate evidence
	884. Documentary evidence
	885. Saving for privileged communications in context of requirements under section 724
	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)
	887. Registration office, "register", officers and CRO Gazette
	888. Authentication of documents other than by signing or sealing them
	888A. Cases in which director must supply certain data
	888B. Information on composition of board of directors by reference to gender
	889. Fees
	890. Annual report by Registrar
	890A. Collection of certain data by Registrar
	891. Inspection and production of documents kept by Registrar
	892. Admissibility of certified copy or extract
	893. Certificate by Registrar admissible as evidence of facts stated
	894. Disposal of documents filed with Registrar
	895. Registrar may apply system of information classification
	896. Delivery to Registrar of documents in legible form
	897. Delivery of documents in electronic form may be made mandatory
	898. Registrar's notice that document does not comply
	899. Supplementary and clarificatory provisions for section 898
	899A. Function imposed on Registrar under section 930D
	Chapter 2 Irish Auditing and Accounting Supervisory Authority (ss. 900-944)
	934J. Accessibility of information on ESAP (Audit Directive, duties of Supervisory Authority)
	900. Interpretation (Chapter 2)
	901. Continuance of designation of Irish Auditing and Accounting Supervisory Authority and other transitional matters
	902. Membership of Supervisory Authority
	903. Amendment to memorandum or articles
	904. Objects of Supervisory Authority
	905. Functions of Supervisory Authority
	906. General powers
	907. Board of directors
	908. Supplementary provisions in relation to board of directors
	909. Chief executive officer (including provision of transitional nature)
	910. Work programme
	911. Annual programme of expenditure
	912. Specification in annual programme of expenditure of amounts for reserve fund
	913. Review of work programme
	914. Funding
	915. Application of money received by Supervisory Authority
	916. Supervisory Authority may levy prescribed accountancy bodies
	917. Supervisory Authority may levy certain companies and other undertakings
	918. Funding in respect of functions of Supervisory Authority under certain regulations
	919. Reserve fund
	920. Borrowing
	921. Excess revenue
	922. Employees (including provision of a transitional nature)
	923. Director's obligations when material interest in arrangement, contract or agreement with Supervisory Authority arises
	924. Effect of breach of director's obligations in relation to material interest
	925. Employee's duty of disclosure
	926. Superannuation scheme
	927. Accounts and audit
	928. Annual report
	929. Accountability to Dáil Éireann
	930. Recognition of body of accountants
	930A. Designation of competent authority
	930B. Annual audit programme and activity report
	930C. Operation of certain provisions with regard to particular recognised accountancy bodies
	930D. Conflicts of interest to be avoided
	931. Provisions in relation to recognition by Supervisory Authority under section 930
	931A. Investigation by disciplinary committees of prescribed accountancy bodies
	931B. Provisions that apply when recognised accountancy body is not able to perform Part 27 function
	932. Consultation by Supervisory Authority regarding standards and qualifications
	933. Intervention in disciplinary process of prescribed accountancy bodies
	933A. Resolution of suspected non-compliance by agreement relevant body
	934. Investigation of possible breaches of standards of prescribed accountancy bodies
	934A. Supplemental provisions to section 934 - certain specified persons
	934AA. Interim direction required to protect public
	934B. Immediate action required to protect public
	934C. Sanctions which Supervisory Authority may impose on statutory auditor for relevant contravention
	934D. Relevant circumstances to be considered in imposing relevant sanctions on specified person
	934E. Resolution of suspected relevant contravention by agreement specified person
	934F. Publication of relevant sanction imposed on specified person, etc.
	934G. Limitations on imposing monetary sanctions on specified person
	934H. Specified person not to be liable to be penalised twice for same relevant contravention
	934I. Reporting of relevant contraventions
	935. Supplemental provisions in relation to section 934 (including as concerns its relationship to provisions of 2010 Audits Regulations)
	935A. Interpretation of sections 935A to 935D and 941A
	935B. Investigation of possible relevant contraventions
	935C. Sanctions which Supervisory Authority or Director of Corporate Enforcement may impose
	935D. Publication of relevant sanction imposed, etc
	936. Review of members of recognised accountancy bodies
	936A. Supplemental provisions in relation to section 934 relevant directors
	936B. Communication with the CEAOB
	937. Delegation of Supervisory Authority's functions
	938. Hearings, privileges and procedural rules
	939. Supervisory Authority's seal and instruments
	940. Confidentiality of information
	941. Appeals to and orders of the court, including orders confirming decisions of Supervisory Authority
	941A. Application to court to confirm decision to impose relevant sanction
	942. Liability of Supervisory Authority for acts, omissions, etc.
	942A. Liability of prescribed body for acts, omissions etc.
	943. Minister's power to make regulations for purposes of Chapter, etc.
	944. Prior approval by Houses of Oireachtas required for certain regulations
	Chapter 3 Director of Corporate Enforcement (ss. 945-957I)
	945. Director of Corporate Enforcement
	946. Terms and conditions of appointment
	947. Removal, cessation or disqualification of Director
	948. Acting Director of Corporate Enforcement
	949. Functions of Director
	950. Superannuation
	951. Secondment to Director's office of member of Garda Síochána
	952. Delegation by Director
	953. Liability of Director or officer for acts and omissions
	954. Director's annual report
	955. Director shall report as required
	956. Confidentiality of information
	957. Disclosure of information to Director
	957A. Restriction of application of certain articles of Data Protection Regulation
	957AA. Definitions (sections 957A to 957I)
	957B. Provisions applicable where Director receives particulars, etc., from Supervisory Authority concerning relevant contravention and relevant director
	957C. Sanctions which Director may impose on relevant director for certain conduct
	957D. Relevant circumstances to be considered in imposing relevant sanctions on relevant director
	957E. Resolution of suspected certain conduct by agreement relevant director
	957F. Publication of relevant sanction imposed on relevant director
	957G. Limitations on imposing monetary sanctions on relevant director
	957H. Relevant director not to be liable to be penalised twice for same conduct
	957I. Appeals to and orders of court, including orders confirming decisions of Director
	Chapter 3A Corporate Enforcement Authority (ss. 944A-944Y)
	944A. Definitions (Chapter 3A)
	944B. Establishment day
	944C. Establishment of Corporate Enforcement Authority
	944D. Functions of Authority
	944E. Transfer of functions of Director to Authority
	944F. Membership of Authority
	944G. Appointment of chairperson of Authority
	944H. Resignation, removal, disqualification of Member
	944I. Acting Member
	944J. Assignment and transfer of staff to Authority
	944K. Staff of Authority, etc.
	944L. Superannuation of Members
	944M. Secondment to Authority of member of Garda Síochána
	944N. Accountability of Authority to Committee of Public Accounts
	944O. Accountability of Member to certain Oireachtas Committees
	944P. Confidentiality of information
	944Q. Disclosure of information to Authority
	944R. Restriction of application of certain articles of Data Protection Regulation
	944S. Transfer of rights and liabilities, and continuation of leases, licences and permissions granted by office of Director
	944T. Annual report
	944U. Strategy statement and work programme
	944V. Grants to Authority
	944W. Liability of Authority for acts or omissions
	944X. Accounts of Authority
	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)
	944Z. Definitions (sections 944Z to 944AH)
	944AA. Provisions applicable where Authority receives particulars, etc., from Supervisory Authority concerning relevant contravention and relevant director
	944AB. Sanctions which Authority may impose on relevant director for certain conduct
	944AC. Relevant circumstances to be considered in imposing relevant sanctions on relevant director
	944AD. Resolution of suspected certain conduct by agreement - relevant director
	944AE. Publication of relevant sanction imposed on relevant director
	944AF. Limitations on imposing monetary sanctions on relevant director
	944AG. Relevant director not to be liable to be penalised twice for same conduct
	944AH. Appeals to and orders of court, including orders confirming decisions of Authority
	Chapter 4 Company Law Review Group (ss. 958-962)
	958. Company Law Review Group
	959. Functions of Review Group
	960. Membership of Review Group
	961. Meetings and business of Review Group
	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)
	963. Definitions (Part 16)
	964. Application of Parts 1 to 14 to DACs
	Chapter 2 Incorporation and consequential matters (ss. 965-978)
	965. Way of forming a DAC and the 2 types of DAC
	966. DAC to carry on activity in the State
	967. The form of a DAC's constitution
	968. Supplemental provisions in relation to constitution
	969. Provisions as to names of DACs
	970. Trading under a misleading name
	971. Power to dispense with "designated activity company" or Irish equivalent in name of charitable and other companies
	972. Capacity of a DAC
	973. Capacity not limited by a DAC's constitution
	974. Alteration of objects clause by special resolution
	975. Supplemental provisions in relation to section 974
	976. Restriction of section 32(1) in relation to a DAC limited by guarantee
	977. Alteration of articles by special resolution
	978. Power to alter provisions in memorandum which could have been contained in articles
	Chapter 3 Share capital (ss. 979-984)
	979. Status of existing guarantee company, having a share capital
	980. Transitional provision use of "limited" or "teoranta" by existing guarantee company, having a share capital
	981. Limitation on offers by DACs of securities to the public
	982. Variation of rights attached to special classes of shares
	983. Application of section 114 in relation to DACs
	984. Uncertificated transfer of securities
	Chapter 3A Dematerialisation of applicable securities (ss. 984A-984G)
	984A. Interpretation
	984B. Application of Chapter
	984C. Abolition of certificates in respect of applicable securities
	984D. Transfer of applicable securities of DAC
	984E. Disapplication of certain provisions to applicable securities
	984F. Disapplication of requirement for certificate in respect of applicable securities
	984G. Representation of applicable securities
	Chapter 4 Corporate governance (ss. 985-990)
	985. Directors
	986. Limitation on number of directorships
	987. Membership of DAC limited by guarantee confined to shareholders
	988. DAC, with 2 or more members, may not dispense with holding of a.g.m.
	989. Application of section 193 in relation to a DAC
	990. Application of section 194 in relation to a DAC
	Chapter 5 Financial statements, annual return and audit (ss. 991-996)
	991. Non-application of Part 6 to DACs that are credit institutions or insurance undertakings
	992. Requirement for corporate governance statement and modification of certain provisions of Parts 5 and 6 as they apply to DACs
	993. Modification of definition of "IAS Regulation" in the case of DACs
	994. Application of sections 297, 350 and 362 to a DAC
	995. Disclosures by DAC that is a credit institution
	996. Exemption from filing with Registrar financial statements, etc.
	Chapter 6 Liability of contributories in winding up (s. 997)
	997. Liability as contributories of past and present members and provision concerning winding up after certain re-registration
	Chapter 7 Examinerships (s. 998)
	998. Petitions for examinerships
	Chapter 7A Winding Up (s. 998A)
	998A. Application of Chapter 7 of Part 11 to DACs
	Chapter 8 Public offers of securities, prevention of market abuse, etc. (s. 999)
	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)
	1000. Interpretation (Part 17)
	1001. Investment company to be a PLC but non-application of this Part to that company type
	1002. Application of Parts 1 to 14 to PLCs
	1003. Societas Europaea to be regarded as PLC
	Chapter 2 Incorporation and consequential matters (ss. 1004-1018)
	1004. Way of forming a PLC
	1005. PLC to carry on activity in the State
	1006. The form of a PLC's constitution
	1007. Supplemental provisions in relation to constitution and continuance in force of existing memorandum and articles
	1008. Provisions as to names of PLCs
	1009. Trading under a misleading name
	1010. Restriction on commencement of business by a PLC
	1011. Capacity of a PLC
	1012. Capacity not limited by a PLC's constitution
	1013. Alteration of objects clause by special resolution
	1014. Supplemental provisions in relation to section 1013
	1015. Alteration of articles by special resolution
	1016. Power to alter provisions in memorandum which could have been contained in articles
	1017. Official seal for sealing securities
	1018. Status of existing PLC
	Chapter 3 Share capital (ss. 1019-1045)
	1019. Provisions as to shares transferable by delivery (general prohibition and provision for certain letters of allotment)
	1020. Capacity to make public offers of securities
	1021. Allotment of shares and other securities
	1022. Pre-emption rights
	1023. Interpretation and supplemental provisions in relation to section 1022
	1024. Status of authority to allot shares conferred prior to company's re-registration as a PLC
	1025. Subscription of share capital
	1026. Payment for allotted shares
	1027. Payment of non-cash consideration
	1028. Expert's report on non-cash consideration before allotment of shares
	1029. Supplemental provisions in relation to section 1028
	1030. Expert's report: supplemental provisions in relation to section 1028
	1031. Dispensation from section 1028 certain securities or money-market instruments constituting consideration for allotment
	1032. Dispensation from section 1028 consideration for allotment other than securities and money-market instruments referred to in section 1031
	1033. Dispensation from section 1028: cases in which consideration for allotment falls into both section 1031 and section 1032
	1034. Expert's report on non-cash assets acquired from subscribers, etc.
	1035. Supplemental provisions in relation to section 1034
	1036. Relief
	1037. Special provisions as to issue of shares to subscribers
	1038. Enforceability of undertakings made in contravention of certain provisions of Chapter
	1039. Adaptation of section 102(1) and (2) in relation to a PLC
	1040. Treatment of own shares held by or on behalf of a PLC
	1041. Supplemental provisions in relation to section 1040 (including definition of "relevant period")
	1042. Charges taken by PLC on own shares
	1043. Application of certain provisions of section 82(6) in relation to PLCs
	1044. Variation of rights attached to special classes of shares
	1045. Restriction on transfer of shares
	Chapter 4 Interests in shares: disclosure of individual and group acquisitions (ss. 1046-1070)
	1046. Purpose of Chapter
	1047. Interpretation and supplemental (Chapter 4)
	1048. Duty of disclosure first class of case in which duty arises
	1049. Notifiable interest
	1050. Duty of disclosure second class of case in which duty arises
	1051. "Percentage level" in relation to notifiable interests
	1052. The notifiable percentage
	1053. Particulars to be contained in notification
	1054. Notification of family and corporate interests
	1055. "Share acquisition agreement" meaning
	1056. Duties of disclosure arising in consequence of section 1055
	1057. Duty of persons acting together to keep each other informed
	1058. Interest in shares by attribution
	1059. Interest in shares that are notifiable interests for purposes of Chapter
	1060. Enforcement of notification obligation
	1061. Individual and group acquisitions register
	1062. Company investigations concerning interests in shares
	1063. Registration of interest disclosed under section 1062
	1064. Company investigations on requisition by members
	1065. Company reports on investigation
	1066. Penalty for failure to provide information
	1067. Removal of entries from register
	1068. Entries, when not to be removed
	1069. Where register to be kept, inspection of register, inspection of reports, etc.
	1070. Duty of PLC to notify authorised market operator
	Chapter 5 Acquisition of own shares and certain acquisitions by subsidiaries (ss. 1071-1081)
	1071. Additional (general) provisions relating to acquisition by PLCs of own shares
	1072. "Market purchase", "overseas market purchase" and "off-market purchase"
	1073. Authority for PLC's purchase of own shares
	1074. Market purchase of own shares
	1075. Off-market purchase of own shares
	1076. Assignment or release of company's right to purchase own shares
	1077. Relationship of certain acquisition provisions to those in Part 3
	1078. Off-market re-allotment of treasury shares by PLC
	1079. Return to be made to Registrar under section 116(1)
	1080. Duty of PLC to publish particulars of overseas market purchase
	1081. Duty of PLC to notify authorised market operator
	Chapter 6 Distribution by a PLC (ss. 1082-1084)
	1082. Restriction on distribution of assets
	1083. Relevant financial statements in the case of distribution by PLC
	1084. Limitation on reduction by a PLC of its company capital
	Chapter 7 Uncertificated securities (ss. 1085-1087)
	1085. Transfer in writing
	1086. Power to make regulations for the transfer of securities
	1087. Supplemental provisions in relation to section 1086
	Chapter 7A Uncertificated securities of relevant issuers (ss. 1087A-1087H)
	1087A. Interpretation
	1087B. Share certificates
	1087C. Written instrument of transfer
	1087D. Alternative special majority for Schemes of Arrangement
	1087E. Disapplication of additional requirement
	1087F. Irrevocable power of attorney
	1087G. Record date for participation and voting in general meeting
	1087H. Definition of subsidiary
	Chapter 7B Dematerialisation of applicable securities (ss. 1087I-1087P)
	1087I. Interpretation
	1087J. Application of Chapter
	1087K. Abolition of certificates in respect of applicable securities
	1087L. Transfer of applicable securities
	1087M. Restrictions on transfer of applicable securities
	1087N. Disapplication of certain provisions to applicable securities
	1087O. Disapplication of requirement for certificate in respect of applicable securities
	1087P. Representation of applicable securities
	Chapter 8 Corporate governance (ss. 1088-1110)
	1088. Number of directors of a PLC
	1089. PLC, with 2 or more members, may not dispense with holding of a.g.m.
	1090. Rotation of directors
	1091. Modification of section 149(8)'s operation where public or local offer co-incides with change among directors
	1092. Remuneration of directors
	1093. Application of section 193 in relation to PLC
	1094. Provisions consequent on participation by PLC in system for uncertificated transfer of securities
	1095. Attendance and voting at meetings
	1096. Notice of meetings
	1097. Application of section 167 to PLC that is not a public-interest entity under S.I. No. 220 of 2010
	1098. Length of notice of general meetings to be given
	1098A. Application of section 176A in relation to PLCs
	1099. Additional rights of shareholders in certain PLCs (provisions implementing Shareholders' Rights Directive 2007/36/EC)
	1100. Equality of treatment of shareholders
	1101. Requisitioning of general meeting by members modification of section 178(3)
	1102. Length of notice of general meetings to be given by traded PLC
	1102A. Modification of application of section 325(1) to traded PLC
	1103. Additional provisions concerning notice under section 181 by a traded PLC
	1104. Right to put items on the agenda of the general meeting and to table draft resolutions
	1105. Requirements for participation and voting in general meeting
	1106. Participation in general meeting by electronic means
	1107. Right to ask questions
	1108. Provisions concerning appointment of proxies
	1109. Traded PLC may permit vote to be cast in advance by correspondence
	1110. Voting results
	Chapter 8A Rights of shareholders (ss. 1110A-1110E)
	1110A. Interpretation, application and commencement (Chapter 8A)
	1110B. Identification of shareholders
	1110C. Transmission of information
	1110D. Facilitation of exercise of shareholder rights
	1110E. Non-discrimination, proportionality and transparency of costs
	Chapter 8B Transparency of institutional investors, asset managers and proxy advisors (ss. 1110F-1110K)
	1110F. Interpretation and application (Chapter 8B)
	1110G. Engagement policy - institutional investors
	1110H. Engagement policy - asset managers
	1110I. Investment strategy of institutional investors and arrangements with asset managers
	1110J. Transparency of asset managers
	1110K. Transparency of proxy advisors
	Chapter 8BA European single access point (ESAP) (ss. 110KA-110KC)
	1110KA. Interpretation and application (Chapter 8BA)
	1110KB. Accessibility of information on ESAP
	1110KC. Scope of Central Bank's supervision - performance of certain functions
	Chapter 8C Remuneration policy, remuneration report and transparency and approval of related party transactions (ss. 1110L-1110O)
	1110L. Interpretation and application (Chapter 8C)
	1110M. Right to vote on remuneration policy
	1110N. Remuneration report
	1110O. Transparency and approval of related party transactions
	Chapter 8D Offences and penalties (s. 1110P)
	1110P. Offences and penalties
	Chapter 9 Duties of directors and other officers (ss. 1111-1113)
	1111. Obligation to convene extraordinary general meeting in event of serious loss of capital
	1112. Qualifications of secretary of a PLC
	1113. Voting by director in respect of certain matters: prohibition and exceptions thereto
	Chapter 10 Financial statements, annual return and audit (ss. 1114-1120)
	1114. Non-application of Part 6 to PLCs that are credit institutions or insurance undertakings
	1115. Requirement for corporate governance statement and modification of certain provisions of Parts 5 and 6 as they apply to PLCs
	1116. Modification of definition of "IAS Regulation" in the case of PLCs
	1116A. Modification of definition of "ineligible entities" in case of PLCs
	1117. Obligation for a PLC's statutory financial statements to be audited
	1118. Statutory auditors' report on revised financial statements and revised report
	1119. Summary financial statements and circulation of them to members in lieu of full financial statements
	1120. Application of sections 310 to 313
	Chapter 11 Debentures (s. 1121)
	1121. Provisions as to register of debenture holders
	Chapter 12 Examinerships (s. 1122)
	1122. Petitions for examinerships
	Chapter 12A Winding Up (s. 1122A)
	1122A. Application of Chapter 7 of Part 11 to PLCs
	Chapter 13 Reorganisations (s. 1123)
	1123. Acquisitions of uncertificated securities from dissenting shareholders
	Chapter 14 Strike off and restoration (ss. 1124-1125)
	1124. Power of Registrar to strike PLC off register
	1125. Reinstatement as PLC confined to company which had such status before dissolution
	Chapter 15 Investigations (s. 1126)
	1126. Inspectors minimum number of members that may apply for their appointment in the case of a PLC
	Chapter 16 Mergers (ss. 1127-1148)
	1127. Interpretation (Chapter 16)
	1128. Requirement for Chapter to apply
	1129. Mergers to which Chapter applies - definitions and supplementary provision
	1130. Merger may not be put into effect save in accordance with this Chapter
	1131. Common draft terms of merger
	1132. Directors' explanatory report
	1133. Expert's report
	1134. Merger financial statement
	1135. Registration and publication of documents
	1136. Inspection of documents
	1137. General meetings of merging companies
	1138. Electronic means of making certain information available for purposes of section 1137
	1139. Meetings of classes of shareholders
	1140. Purchase of minority shares
	1141. Application for confirmation of merger by court
	1142. Protection of creditors
	1143. Preservation of rights of holders of securities
	1144. Confirmation order
	1145. Certain provisions not to apply where court so orders
	1146. Registration and publication of confirmation of merger
	1147. Civil liability of directors and experts
	1148. Criminal liability for untrue statements in merger documents
	Chapter 17 Divisions (ss. 1149-1170)
	1149. Interpretation (Chapter 17)
	1150. Requirements for Chapter to apply
	1151. Divisions to which this Chapter applies definitions and supplementary provisions
	1152. Division may not be put into effect save under and in accordance with this Chapter
	1153. Common draft terms of division
	1154. Directors' explanatory report
	1155. Expert's report
	1156. Division financial statement
	1157. Registration and publication of documents
	1158. Inspection of documents
	1159. General meetings of companies involved in a division
	1160. Electronic means of making certain information available for purposes of section 1159
	1161. Meetings of classes of shareholders
	1162. Purchase of minority shares
	1163. Application for confirmation of division by court
	1164. Protection of creditors and allocation of liabilities
	1165. Preservation of rights of holders of securities
	1166. Confirmation order
	1167. Certain provisions not to apply where court so orders
	1168. Registration and publication of confirmation of division
	1169. Civil liability of directors and experts
	1170. Criminal liability for untrue statements in division documents
	Chapter 18 Public offers of securities, prevention of market abuse, etc. (s. 1171)
	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)
	1172. Definitions (Part 18)
	1173. Application of Parts 1 to 14 to CLGs
	Chapter 2 Incorporation and consequential matters (ss. 1174-1190)
	1174. Way of forming a CLG
	1175. CLG to carry on activity in the State
	1176. The form of a CLG's constitution
	1177. Supplemental provisions in relation to constitution and continuance in force of existing memorandum and articles
	1178. Provisions as to names of CLGs
	1179. Trading under a misleading name
	1180. Power to dispense with "company limited by guarantee" or Irish equivalent in name of charitable and other companies
	1181. Prohibition on certain provisions in constitution, etc. and issuing of shares
	1182. Capacity of a CLG
	1183. Capacity not limited by a CLG's constitution
	1184. Alteration of objects clause by special resolution
	1185. Supplemental provisions in relation to section 1184
	1186. Restriction of section 32(1) in relation to CLGs
	1187. Alteration of articles by special resolution
	1188. Power to alter provisions in memorandum which could have been contained in articles
	1189. Status of existing guarantee company
	1190. Transitional provision use of "limited" or "teoranta" by existing guarantee company
	Chapter 3 Share capital (ss. 1191-1193A)
	1191. Limitation on offers by CLGs of securities to the public
	1192. Application of section 114 in relation to CLGs
	1193. Uncertificated transfer of securities
	1193A. Application of Chapter 3A of Part 16 to CLGs
	Chapter 4 Corporate governance (ss. 1194-1210)
	1194. Directors
	1195. Limitation on number of directorships
	1196. Rotation of directors
	1197. Remuneration of directors
	1198. Removal of directors
	1199. Membership
	1200. Personation of member: offence
	1201. Register of members
	1202. CLG, with 2 or more members, may not dispense with holding of a.g.m.
	1203. Convening of extraordinary general meeting on requisition
	1204. Persons entitled to notice of general meetings
	1204A. Disapplication of section 181(5)(d) in respect of certain CLGs
	1205. Proxies
	1206. Votes of members
	1207. Right to demand a poll
	1208. Application of section 193 in relation to a CLG
	1209. Application of section 198 in relation to a CLG
	1210. Application of Chapter 5 of Part 5 to a CLG
	Chapter 5 Financial statements, annual return and audit (ss. 1211-1222)
	1211. Non-application of Part 6 to CLGs that are credit institutions or insurance undertakings
	1212. Requirement for corporate governance statement and modification of certain provisions of Parts 5 and 6 as they apply to CLGs
	1213. Modification of definition of "IAS Regulation" in the case of CLGs
	1214. Application of section 297 to a CLG
	1215. Disclosures by CLG that is credit institution
	1216. Disclosure of membership changes in CLG's financial statements
	1217. Disapplication of sections 325(1)(c) and 329 to a CLG
	1218. Application of sections 334, 359 and 362 to a CLG
	1219. Qualification of section 338 in the case of a CLG
	1220. Exemption from filing with Registrar financial statements, etc.
	1221. Application of section 392 to a CLG
	1222. Application of section 393 to a CLG
	Chapter 6 Liability of contributories in winding up (s. 1223)
	1223. Liability as contributories of past and present members and provision concerning winding up after certain re-registration
	Chapter 7 Examinerships (s. 1224)
	1224. Petitions for examinerships
	Chapter 8 Investigations (s. 1225)
	1225. Application of section 747(2) to CLGs
	Chapter 9 Public offers of securities, prevention of market abuse, etc. (s. 1226)
	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)
	1227. Interpretation (Part 19)
	1228. Three types of unlimited company and uniform words to be affixed to name
	1229. References to unlimited company to mean ULC, PUC or PULC
	1230. Application of Parts 1 to 14 to unlimited companies
	Chapter 2 Incorporation and consequential matters (ss. 1231-1247)
	1231. Way of forming an unlimited company
	1232. Unlimited company to carry on activity in the State
	1233. The form of the constitution of an ULC or PUC
	1234. The form of the constitution of a PULC
	1235. Supplemental provisions in relation to constitution referred to in section 1233 or 1234 and continuance in force of existing memorandum and articles
	1236. Effect of registration
	1237. Provisions as to names of unlimited companies
	1238. Trading under a misleading name
	1239. Capacity of an unlimited company
	1240. Capacity not limited by the constitution of an unlimited company
	1241. Alteration of objects clause by special resolution
	1242. Supplemental provisions in relation to section 1241
	1243. Application of section 1017 to PUCs and PULCs
	1244. Alteration of articles by special resolution
	1245. Power to alter provisions in memorandum which could have been contained in articles
	1246. Status of existing unlimited company
	1247. Transitional provision - omission of "unlimited company" or "cuideachta neamhtheoranta" by existing unlimited company
	Chapter 3 Share capital (ss. 1248-1256)
	1248. Application of section 68 to PUCs and PULCs
	1249. Authority to allot and pre-emption rights in the case of a PUC
	1250. Variation of rights attached to special classes of shares
	1251. Variation of company capital
	1252. Reduction of company capital
	1253. Application of section 94 to ULCs and PUCs
	1254. Application of section 114 in relation to PULCs
	1255. Making of distributions unrestricted in the case of unlimited companies
	1256. Uncertificated transfer of securities
	Chapter 4 Corporate governance (ss. 1257-1263A)
	1257. Directors
	1258. Limitation on number of directorships
	1259. Membership of a PULC
	1260. Personation of member: offence
	1261. Register of members
	1262. Unlimited company, with 2 or more members, may not dispense with holding of a.g.m.
	1263. Application of section 193 in relation to an unlimited company
	1263A. Application of Chapter 3A of Part 16 to PUCs and PULCs
	Chapter 5 Financial statements, annual return and audit (ss. 1264-1277)
	1264. Definitions (Chapter 5)
	1265. Non-application of Part 6 to unlimited companies that are credit institutions or insurance undertakings
	1266. Requirement for corporate governance statement and modification of certain provisions of Parts 5 and 6 as they apply to PUCs and PULCs
	1267. Modification of definition of "IAS Regulation" in the case of PUCs and PULCs
	1267A. Modification of definition of "ineligible entities" in case of PUCs and PULCs
	1268. Application of section 297 to a PULC
	1269. Disclosures by unlimited company that is a credit institution
	1270. Disclosure of membership changes in PULC's financial statements
	1271. Disapplication of sections 325(1)(c) and 329 to a PULC
	1272. Application of section 362 to an ULC and obligation on other unlimited companies to have their financial statements audited
	1273. Qualification of section 338 in the case of a PULC
	1274. No requirement to deliver financial statements, etc., with annual return in the case of certain ULCs
	1274A. Non application of Part 26 to certain ULCs
	1275. Application of section 392 to a PULC
	1276. Application of section 393 to a PULC
	1277. Documents to be annexed to annual return of non-designated ULC
	Chapter 6 Winding up (ss. 1278-1279)
	1278. Liability as contributories of past and present members
	1279. Payment of debts due by contributory to the unlimited company and extent to which set-off allowed
	Chapter 7 Examinerships (s. 1280)
	1280. Petitions for examinerships
	Chapter 7A Winding Up (s. 1280A)
	1280A. Application of Chapter 7 of Part 11 to unlimited companies
	Chapter 8 Investigations (s. 1281)
	1281. Application of section 747(2) to PUCs and PULCs
	Chapter 9 Public offers of securities, market abuse, etc. (s. 1282)
	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)
	1283. Interpretation (Part 20)
	Chapter 2 General provisions as to re-registration (ss. 1284-1288)
	1284. Company may re-register as another company type
	1285. Procedure generally for re-registration
	1286. Additional statements required of company that is to have a share capital on its re-registration
	1287. PLC's resolution to re-register as a private company limited by shares or DAC may be cancelled by court
	1288. Re-registration upon reduction of company capital of a PLC
	Chapter 3 Special requirements for re-registration (ss. 1289-1299)
	1289. What this Chapter does and references to relevant Chapter 2 requirements
	1290. Particular requirements for re-registration as a private company limited by shares
	1291. Particular requirements for re-registration of company as a PLC
	1292. Requirements as to share capital of a company applying to re-register as a PLC
	1293. Shares allotted by company applying to re-register as PLC between balance sheet date and passing of special resolution
	1294. Application of certain other provisions of Part 17 on allotments to a company that passed resolution for re-registration
	1295. Power of unlimited company to provide for reserve share capital on re-registration
	1296. Particular requirements for re-registration of limited company as unlimited
	1297. Particular requirements for re-registration of company as a CLG
	1298. Particular requirements for re-registration of company as a DAC limited by shares
	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)
	1300. Interpretation (Part 21)
	1301. Application to external companies of certain provisions of Parts 1 to 14
	Chapter 2 Filing obligations of external companies (ss. 1302-1306)
	1302. Filing obligations of EEA company
	1303. Accounting documents to be filed by EEA company
	1304. Filing obligations of non-EEA company
	1305. Accounting documents to be filed by non-EEA company
	1306. Return of capital by non-EEA company
	Chapter 3 Disclosure in certain business documents and translation of documents (ss. 1307-1309)
	1307. Disclosure on letters and order forms
	1308. Notice of delivery to be published in CRO Gazette
	1309. Translation of documents
	Chapter 4 Service of documents (s. 1310)
	1310. Service of documents
	Chapter 5 Compliance (s. 1311)
	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)
	1312. Application of certain provisions of Act to unregistered companies
	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)
	1314. Definitions (Chapter 2)
	1315. Registration as a company of body to which section 1312(1) applies
	1316. Requirements for registration under this Chapter as company
	1317. Particular requirements for registration of body corporate as a PLC
	1318. Requirements as to share capital of body corporate applying to register as a PLC
	1319. Shares allotted by body corporate applying to register as PLC between balance sheet date and passing of registration resolution
	1320. Application of certain other provisions of Part 17 on allotments to a body that passed resolution for registration as a PLC
	1321. Regulations for special cases
	1322. Change of name for purposes of registration
	1323. Registration and its effects
	1324. Supplemental provisions in relation to section 1323
	1325. Consequential repeals
	Chapter 3 Winding up of unregistered company (ss. 1326-1333)
	1326. Chapter 3 construction of expression "unregistered company"
	1327. Restriction of this Chapter
	1328. Winding up of unregistered companies
	1329. Cases in which unregistered company shall be deemed to be unable to pay its debts
	1330. Contributories in winding up of unregistered company
	1331. Power of court to stay or restrain proceedings
	1332. Actions stayed on winding-up order
	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)
	1334. Application of Act to companies registered but not formed under former Companies Acts
	1335. Application of Act to unlimited companies re-registered as limited companies under certain former enactments
	1336. Provisions as to companies registered under Joint Stock Companies Acts
	Chapter 5 Registration of joint stock companies under this Act (ss. 1337-1347)
	1337. Interpretation (Chapter 5)
	1338. Companies capable of being registered
	1339. Requirements for registration of joint stock companies
	1340. Verifications of lists of members and directors of company for purposes of registration
	1341. Registrar may require evidence as to nature of company
	1342. Addition of "limited" or "teoranta", etc., to name
	1343. Certificate of registration of existing company
	1344. Effects of registration under this Chapter
	1345. Power to substitute memorandum and articles for deed of settlement
	1346. Power of court to stay or restrain proceedings
	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)
	1348. Interpretation (Chapter 1)
	1349. Civil liability for misstatements in prospectus
	1350. Exceptions and exemptions
	1351. Restriction of liability where non-equity securities solely involved
	1352. Indemnification of certain persons
	1353. Expert's consent to issue of prospectus containing statement by him or her
	1354. Regulations (Chapter 1)
	1355. Saver for existing Prospectus Regulations
	1356. Penalties on conviction on indictment and defences in respect of certain offences
	1357. Untrue statements and omissions in prospectus: criminal liability
	1358. Requirements about minimum subscriptions, matters to be stated in offer documentation in that regard, etc.
	1359. Supplemental provisions in relation to section 1358
	1360. Further supplemental provisions in relation to section 1358: effect of irregular allotment
	1361. Local offers
	1362. Exclusion of Investment Intermediaries Act 1995
	1363. Power to make certain rules and issue guidelines
	1364. Certain agreements void
	Chapter 2 Market abuse (ss. 1365-1371)
	1365. Interpretation (Chapter 2)
	1366. Regulations (Chapter 2)
	1367. Saver for existing Market Abuse Regulations
	1368. Conviction on indictment of offences under Irish market abuse law: penalties
	1369. Civil liability for certain breaches of Irish market abuse law
	1370. Supplementary rules, etc., by competent authority
	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)
	1372. Definition (Chapter 3)
	1373. Corporate governance statement in the case of a traded company
	1374. Application of section 225 to a traded company
	1375. Application of sections 279 and 280 to a traded company excluded
	1376. Application of sections 290(7)(b), 293 and 362 to a traded company
	1377. Certain exemptions from consolidation of financial statements not available to traded company
	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)
	1379. Interpretation (Chapter 4)
	1380. Power to make certain regulations (Chapter 4)
	1381. Saver for existing Transparency Regulations
	1382. Conviction on indictment of offences under transparency (regulated markets) law
	1383. Supplementary rules, etc., by competent authority
	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)
	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)
	1385. Interpretation (Part 24)
	1386. Definition of "investment company" and construction of references to nominal value of shares, etc.
	1387. Application of Parts 1 to 14 to investment companies
	1388. Application of Part 17 to investment companies
	1389. Adaptation of certain provisions of UCITS Regulations
	Chapter 2 Incorporation and registration (ss. 1390-1397)
	1390. Way of forming an investment company
	1391. Investment company to carry on activity in the State
	1392. The form of an investment company's constitution
	1393. Supplemental provisions in relation to constitution and continuance in force of existing memorandum and articles
	1394. Status of existing investment company
	1395. Authorisation by Central Bank
	1396. Powers of Central Bank
	1397. Default of investment company or failure in performance of its investments
	Chapter 3 Share capital (ss. 1398-1399)
	1398. Power of company to purchase own shares
	1399. Treatment of purchased shares
	Chapter 4 Financial statements (ss. 1400-1401A)
	1400. Statutory financial statements
	1400A. Modification of definition of "ineligible entities" in case of investment companies
	1401. Requirement for corporate governance statement and modification of certain provisions of Parts 5 and 6 as they apply to investment companies
	1401A. Filing of financial statements by investment company
	Chapter 5 Winding up (s. 1402)
	1402. Circumstances in which company may be wound up by the court
	Chapter 6 Restoration (s. 1403)
	1403. Restoration by the court
	Chapter 7 Public offers of securities, prevention of market abuse, etc. (s. 1404)
	1404. Application of Chapters 1, 2 and 4 of Part 23 to investment companies
	Chapter 8 Umbrella funds and sub-funds (ss. 1405-1407)
	1405. Segregated liability of investment company sub-funds
	1406. Requirements to be complied with by, and other matters respecting, an umbrella fund to which section 1405(1) applies
	1407. Further matters respecting an umbrella fund to which section 1405(1) applies
	Chapter 9 Migration of funds (ss. 1408-1415)
	1408. Definitions (Chapter 9)
	1409. "Registration documents" - meaning
	1410. Continuation of foreign investment company
	1411. Supplemental provisions in relation to section 1410
	1412. Definitions for the purposes of de-registration provisions contained in sections 1413 and 1414
	1413. De-registration of companies when continued under the law of place outside the State
	1414. Supplemental provisions in relation to section 1413
	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)
	1416. Preliminary and interpretation (Chapter 1)
	1417. Recognition of winding up orders of non-European Union states and Denmark
	1418. Purpose of sections 1419 to 1428
	1419. Registration of judgments given in insolvency proceedings
	1420. Publication in relation to insolvency proceedings outside State
	1421. Registration of insolvency judgments
	1422. Enforcement in State of insolvency judgments
	1423. Interest on insolvency judgments and payment of costs
	1424. Currency of payments under enforceable insolvency judgments
	1425. Preservation measures
	1426. Venue
	1427. Language of claims in relation to insolvency proceedings outside State
	1428. Non-recognition or non-enforcement of judgments
	Chapter 1A Provisions concerning bank recovery and resolution (s. 1428A)
	1428A. Priority of payments in a winding up
	Chapter 2 Other miscellaneous provisions (ss. 1429-1448)
	1429. Deemed consent to disclosure with respect to interest in shares or debentures acquired
	1430. Extension of Chapter 1 of Part 9 to any company liable to be wound up
	1431. Application of sections 113 to 115 to bodies corporate generally
	1432. Saving for enactments providing for winding up under certain former Companies Acts
	1433. Application of section 405 to every type of company and society
	1434. Restriction of section 58 of the Solicitor's Act 1954
	1435. Prohibition of partnerships with more than 20 members
	1436. Prohibition of banking partnership with more than 10 members
	1437. Signing of statutory financial statements in case of credit institution registered after 15 August 1879
	1438. Audit by Comptroller and Auditor General of companies not trading for gain
	1439. Application of sections 1402 and 1403 to companies that are UCITS
	1440. Relationship between Chapters 1 and 2 of Part 9 and Irish Takeover Panel Act 1997
	1441. Eligibility to act as public auditor
	1442. Certain captive insurers and re-insurers: exemption from requirement to have audit committee
	1443. Assurance company holding shares in its holding company
	1444. Realised profits of assurance companies
	1445. Amendment of section 30 of Multi-Unit Developments Act 2011
	1446. Provision as to names of companies formed pursuant to statute
	1447. Disapplication of section 7 of Official Languages Act 2003
	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)
	1449. Interpretation
	Chapter 2 Obligation to prepare payment reports (ss. 1450-1451)
	1450. Obligation to prepare entity report on payments to governments
	1451. Obligation to prepare a consolidated payment report
	Chapter 3 Content of payment reports (ss. 1452-1453)
	1452. Content of entity payment report
	1453. Content of consolidated payment report
	Chapter 4 Payment reports: Exemptions and exclusions (ss. 1454-1457)
	1454. Exemption from preparation where certain payments included in consolidated payment report of holding company or higher holding undertaking
	1455. Exemption from preparation where company is subject to equivalent reporting requirements
	1456. Exemption from preparation where holding undertaking or higher holding undertaking is subject to equivalent reporting requirements
	1457. Certain undertakings exempt from inclusion in a consolidated payment report
	Chapter 5 Approval and signing of payment reports (s. 1458)
	1458. Approval and signing of entity payment reports and consolidated payment reports
	Chapter 6 Publication of payment reports (ss. 1459-1460)
	1459. Delivery of copy of entity payment reports and consolidated payment reports to Registrar
	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)
	1461. Interpretation (Part 27 and Schedules 19 and 20)
	1462. Savings
	1463. Application
	Chapter 2 Approval of statutory auditors and audit firms (ss. 1464-1475)
	1464. Applications for approval, general principle as to good repute, etc.
	1465. Basis on which audit firms approved in other Member States may carry out audits in State
	1466. Restriction as to persons who may carry out statutory audits
	1467. Restriction on acting as statutory auditor
	1468. Restriction on acting as statutory audit firm
	1469. Offence for contravening section 1466, 1467 or 1468
	1470. Conditions for approval as statutory auditor
	1471. Transitional provisions applicable to certain deemed approvals under Regulation 44 of 2016 Audits Regulations
	1472. Appropriate qualification for purpose of section 1470(a)
	1473. Conditions for approval as statutory audit firm
	1474. Powers of Director
	1475. Evidence in prosecutions under section 1474
	Chapter 3 Aptitude test (ss. 1476-1478)
	1476. Aptitude test to be passed
	1477. Scope of aptitude test
	1478. Adequate standards to be applied in administration of aptitude test
	Chapter 4 Withdrawal of approval ( ss. 1479-1483)
	1479. Grounds for mandatory withdrawal of approval in case of statutory auditor
	1480. Grounds for mandatory withdrawal in case of statutory audit firm
	1481. Appeals against withdrawal of approval
	1482. Certain persons to be notified of withdrawal of approval
	1483. Other persons to be notified of withdrawal of approval
	Chapter 5 Public register (ss. 1484-1488A)
	1484. Public register
	1485. Notification of information to Registrar
	1486. Prohibition on certain acts unless registered
	1487. Obligation of statutory auditor or audit firm to notify certain information
	1488. Information shall be signed
	1488A. Accessibility of information on ESAP (Audit Directive, duties of Registrar)
	Chapter 6 Standards for statutory auditors (ss. 1489-1493)
	1489. Continuing education
	1490. Professional ethics
	1491. Independence, objectivity and professional scepticism
	1492. Standards for purposes of sections 1489 to 1491
	1493. Arrangements for enforcement of standards
	Chapter 7 Quality assurance (ss. 1494-1498)
	1494. Quality assurance by Supervisory Authority of statutory audit of public-interest entities and third-country auditors, etc.
	1495. System of quality assurance to be put in place
	1496. Organisation of quality assurance system
	1497. Quality assurance review deemed to include individual auditors in certain cases
	1498. Right of recognised accountancy body as regards professional discipline
	Chapter 8 Investigations and sanctions (ss. 1499-1502)
	1499. System of investigation and penalties
	1500. Privileges, etc.
	1501. Duty of each recognised accountancy body with regard to sanctions
	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)
	1503. Definitions (Chapter 9)
	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
	1505. Appeal against relevant decision
	1506. Sanctions which Supervisory Authority may impose on specified person
	1507. Relevant circumstances to be considered in imposing relevant sanctions on specified person
	1508. Publication of relevant sanction imposed on specified person, etc.
	1509. Limitations on imposing monetary sanctions on specified person
	1510. Specified person not to be liable to be penalised twice for same relevant contravention
	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)
	1512. Prohibition of contractual clauses restricting choice of auditors
	1513. Selection procedures for statutory auditors or audit firms by public-interest entities
	1514. Appointment of statutory auditors or audit firms by public-interest entities - informing the Supervisory Authority
	1515. Removal of statutory auditors or audit firms by public-interest entities supplementary provisions
	1516. Directors' report to include date of last appointment of statutory auditor or audit firm
	Chapter 11 Confidentiality and professional secrecy (ss. 1517-1525)
	1517. Rules of confidentiality to apply
	1518. Supplemental provisions in relation to section 1517
	1519. Saving
	1520. Rules of confidentiality in relation to entities in third countries
	1521. Incoming statutory auditor or audit firm to be afforded access to information
	1522. Access by recognised accountancy body to audit documents
	1523. Access by Supervisory Authority to information and documents held by recognised accountancy bodies or relevant persons
	1524. Professional privilege
	1525. No liability for acts done in compliance with obligations imposed by relevant provisions
	Chapter 12 Auditing standards and audit reporting (ss. 1526-1530)
	1526. Auditing standards to be applied
	1527. Audit of group accounts responsibility of group auditor
	1528. Further responsibility of group auditor
	1529. Additional report to audit committee
	1530. Auditors' reporting obligations under Article 12 of Regulation (EU) No 537/2014
	Chapter 13 Record keeping (s. 1531)
	1531. Record keeping
	Chapter 13A European single access point (ESAP) (s. 1531A)
	1531A. Accessibility of information on ESAP
	Chapter 14 Objectivity (s. 1532)
	1532. Future viability
	Chapter 15 Independence (ss. 1533-1550)
	1533. Requirement for independence general
	1534. Professional scepticism
	1535. Prohibited relationships specific provisions to secure independence
	1536. Prohibited relationships financial or beneficial interest
	1537. Prohibited relationships mergers and acquisitions
	1538. Threats to independence and other information to be recorded
	1539. Preparation for statutory audit and assessment of threats to independence
	1540. Non-intervention by certain persons in execution of audit
	1541. Internal organisation of statutory auditors and audit firms
	1542. Organisation of work of statutory auditors and audit firms
	1543. Organisation of work of statutory auditors and audit firms audit files
	1544. Restrictions with regard to fees
	1545. Restrictions with regard to fees exemption on exceptional basis
	1546. Rotation of key audit partner in cases of public-interest entities
	1547. Moratorium on taking up certain positions in audited undertakings or public-interest entities
	1548. Rotation of statutory auditor and audit firms in case of public-interest entities extension
	1549. Rotation reports by statutory auditor and audit firm in case of public-interest entities
	1550. Provision of certain prohibited non-audit services by auditors of public-interest entities
	Chapter 16 Audit committees (s. 1551)
	1551. Audit committees for public-interest entities
	Chapter 17 Cooperation with other Member States (ss. 1552-1566)
	1552. Cooperation with other Member States
	1553. Specific requirements with regard to cooperation
	1554. Confidentiality of information
	1555. Supplemental provisions in relation to section 1554
	1556. Obligation to supply information required for certain purposes and saving concerning confidential information
	1557. Obligation of Supervisory Authority or recognised accountancy body to gather information
	1558. Application of section 1554 to certain information
	1559. Requesting authority to be notified if its request not complied with
	1560. Grounds for refusing request for information
	1561. Use to which information may be put
	1562. Counterpart authority to be notified of non-compliance with Audit Directive and Regulation (EU) No 537/2014
	1563. Counterpart authority may be requested to carry out investigation
	1564. Duty of Supervisory Authority or recognised accountancy body to take certain action
	1565. Due consideration to be given to counterpart authority's request for investigation
	1566. Grounds for refusing request for investigation
	Chapter 18 Mutual recognition of regulatory arrangements between Member States (s. 1567)
	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)
	1568. Transfer of audit documentation to third-country competent authority
	1569. Derogation from section 1568 in exceptional cases
	1570. Particulars of working arrangements to be notified
	1571. Joint inspections
	Chapter 20 International aspects (s. 1572)
	1572. Approval of third-country auditor
	Chapter 21 Registration and oversight of third-country auditors and third-country audit entities (ss. 1573-1581)
	1573. Registration of third-country auditors and third-country audit entities
	1574. Exemption from quality assurance
	1575. Removal of third-country auditor or third-country audit entity registered in accordance with section 1573 from public register
	1576. Audit by non-registered auditor or audit entity consequence
	1577. Conditions for registration of third-country auditor or third-country audit entity
	1578. Supervisory Authority may assess matter of equivalence for purposes of section 1577(2)(c)
	1579. Certain fees chargeable by Supervisory Authority
	1580. Exemptions in case of equivalence
	1581. Investigations and sanctions
	Chapter 22 Savings for disciplinary proceedings in being (ss. 1582-1584)
	1582. Savings for disciplinary proceedings in being 2010 Audits Regulations
	1583. Savings for disciplinary proceedings in being 2016 Audits Regulations
	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)
	1585. Interpretation - Part 28
	1586. Definition of 'applicable company'
	1587. Application of Part
	1588. Non-application to certain financial products and undertakings
	Chapter 2 Sustainability reporting (ss. 1589-1601)
	1589. Key intangible resources
	1590. Sustainability reporting
	1591. Consultation with employees' representatives
	1592. Derogation from section 1590 for certain applicable companies
	1593. Deemed compliance with section 327(3)(b)
	1594. Exemption from section 1590 for certain subsidiaries
	1595. Conditions to be met for exemption in section 1594
	1596. Consolidated sustainability reporting
	1597. Consultation with employees' representatives
	1598. Exemption from section 1596 for certain subsidiaries
	1599. Conditions for exemption in section 1598
	1600. Single electronic reporting format of directors' report of applicable companies
	1601. Documents to be annexed to annual return: applicable companies
	Chapter 3 Sustainability reporting concerning third-country undertakings (ss. 1602-1607)
	1602. Interpretation - Chapter 3
	1603. Sustainability reporting for applicable subsidiaries and applicable branches
	1604. Documents to be annexed to annual return: applicable subsidiaries
	1605. Documents to be delivered to Registrar: applicable branches
	1606. Responsibility for drawing-up, publishing and making accessible sustainability reports concerning third-country undertakings
	1607. Transitional provisions
	Chapter 4 Assurance of sustainability reporting (ss. 1608-1625)
	1608. Interpretation (Chapter 4)
	1609. Appointment of statutory auditor for purposes of carrying out assurance of sustainability reporting
	1610. Assurance standards to be applied
	1611. Organisation of work of statutory auditors and audit firms when carrying out assurance of sustainability reporting
	1612. Organisation of work of statutory auditors and audit firms-assurance files
	1613. Assurance report on sustainability reporting
	1614. Assurance of consolidated sustainability reporting
	1615. Further responsibility of group auditor in relation to assurance of sustainability reporting
	1616. Audit committees for public-interest entities - responsibilities in relation to assurance of sustainability reporting
	1617. Resolution for accredited third party to prepare report on certain elements of sustainability reporting
	1618. Prohibited non-audit services in case of assurance of sustainability reporting of public-interest entity
	1619. Restrictions with regard to fees
	1620. Confidentiality and professional secrecy
	1621. Independence, objectivity and professional scepticism
	1622. Irregularities
	1623. Removal or resignation of statutory auditors from carrying out assurance of sustainability reporting
	1624. Removal of statutory auditors from carrying out assurance of sustainability reporting of public-interest entities
	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)
	1626. Approval to carry out assurance of sustainability reporting
	1627. Conditions for approval to carry out assurance of sustainability reporting as statutory auditor
	1628. Appropriate qualification for purpose of section 1627(a)
	1629. Aptitude test to be passed
	1630. Scope of aptitude test
	1631. Adequate standards to be applied in administration of aptitude test
	1632. Conditions for approval to carry out assurance of sustainability reporting as a statutory audit firm
	1633. Basis on which audit firms approved in other Member States may carry out assurance of sustainability reporting in State
	1634. Restriction as to persons who may carry out assurance of sustainability reporting
	1635. Transitional provisions relating to approval of certain statutory auditors
	1636. Public register
	1637. Notification of information to Registrar
	1638. Continuing education
	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)
	1640. Approval of third-country auditors to carry out assurance of sustainability reporting
	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)
	1642. System of quality assurance
	1643. Organisation of quality assurance system
	1644. Quality assurance review deemed to include individual auditors in certain cases
	1645. Right of recognised accountancy body as regards professional discipline
	1646. System of investigation and penalties
	1647. Co-operation and mutual recognition of regulatory arrangements between Member States
	1648. Transfer of assurance working papers etc. to third-country competent authorities
	Part 29 European single access point (ESAP) (ss. 1649-1650)
	1649. Interpretation - Part 29
	1650. Accessibility of information on ESAP
	Schedule 1 Form of constitution of private company limited by shares
	Schedule 2 Repeals and Revocations
	Schedule 2, Part 1 Acts of the Oireachtas Repealed
	Schedule 2, Part 2 Statutory Instruments Revoked
	Schedule 3 Accounting Principles, Form and Content of Entity Financial Statements
	Schedule 3, Part I Construction of References to Provisions of Schedules (para. 1)
	Schedule 3, Part II General Rules and Formats (paras. 2-10)
	Schedule 3, Part III Accounting Principles and Valuation Rules (paras. 11-44)
	Schedule 3, Part IV Information Required by way of Notes to Financial Statements (paras. 45-68)
	Schedule 3, Part V Special Provisions Where a Company is a Holding Company or Subsidiary Undertaking (paras. 69-74)
	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
	Schedule 3A, Part I Construction of References to Provisions of Schedule (para. 1)
	Schedule 3A, Part II General Rules and Formats (paras. 2-10)
	Schedule 3A, Part III Accounting Principles and Valuation Rules (paras. 11-42)
	Schedule 3A, Part IV Information Required by way of Notes to Financial Statements (paras. 43-56)
	Schedule 3A, Part V Special Provisions Where a Company is a Holding Company or Subsidiary Undertaking (paras. 57-58)
	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
	Schedule 3B, Part I Construction of References to Provisions of Schedule (para. 1)
	Schedule 3B, Part II General Rules and Formats (paras. 2-10)
	Schedule 3B, Part III Accounting Principles and Valuation Rules (paras. 11-30)
	Schedule 3B, Part IV Information Required by way of Notes to Financial Statements (paras. 31-35)
	Schedule 3B, Part V Interpretation of Certain Expressions in Schedule (paras. 36-40)
	Schedule 4 Accounting Principles, Form and Content of Group Financial Statements
	Schedule 4, Part I Construction of References to Provisions of Schedule (para. 1)
	Schedule 4, Part II General Rules and Formats (paras. 2-6)
	Schedule 4, Part III Accounting Principles and Valuation Rules (paras. 7-22)
	Schedule 4, Part IV Information Required by way of Notes to Group Financial Statements (paras. 23-28)
	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
	Schedule 4A, Part I Construction of References to Provisions of Schedule (para. 1)
	Schedule 4A, Part II General Rules and Formats (paras. 2-6)
	Schedule 4A, Part III Accounting Principles and Valuation Rules (paras. 7-23)
	Schedule 4A, Part IV Information Required by way of Notes to Group Financial Statements (paras. 24-31)
	Schedule 4A, Part V Miscellaneous Matters (para. 32)
	Schedule 5 List of Companies for Certain Purposes of Act (Including, in Particular, Sections 142, 350, 362 and 510) (paras. 1-19)
	Schedule 6 Further Savings and Transitional Provisions (paras. 1-16)
	Schedule 7 Form of Constitution of Designated Activity Company Limited by Shares
	Schedule 8 Form of Constitution of designated activity company limited by guarantee
	Schedule 9 Form of Constitution of public limited company
	Schedule 10 Form of Constitution of company limited by guarentee
	Schedule 11 Form of Constitution of Private Unlimited Company Having a Share Capital
	Schedule 12 Form of constitution of public unlimited company having a share capital
	Schedule 13 Form of Constitution of Public Unlimited Company not Having a Share Capital
	Schedule 14 Provisions Applied to Unregistered Companies
	Schedule 15 Repeals and revocation in relation to unregistered companies
	Schedule 15, Part 1 Statutes Repealed
	Schedule 15, Part 2 Instruments or Charters Revoked
	Schedule 16 Form of Constitution of Investment Company
	Schedule 17 Conditions to be Satisfied for Application of Segregated Liability to Sub-funds of Investment Compeny Trading before 30 June 2005 (paras. 1-6)
	Schedule 18 Table of Activities Relevant to the Definitions of "Logging Undertaking" and "Mining or Quarrying Undertaking" in Section 1449
	Schedule 19 Standards relating to training and qualifications for approval of individual as statutory auditor (paras. 1-4)
	Schedule 20 Information required, by Chapter 5 of Part 27, to be supplied and entered in public register (paras. 1-5)
	Schedule 21 Class tests (paras. 1-4)
	Schedule 22 Corporate Enforcement Authority (paras. 1-5)
	Schedule 23 Standards relating to training and qualifications for approval to carry out assurance of sustainability reporting (paras. 1-3)
	Schedule 24 Additional information required to be supplied and entered in Public Register (paras. 1-3)