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Table of Contents
Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (No. 44)Introductory TextActs Referred toPart 1 Preliminary and General (s. 1-3)1. Short title and commencement2. Definition3. Repeals and amendmentsPart 2 Amendment of Principal Act (ss. 4-88)4. Amendment of section 2 of Principal Act5. Amendment of section 15 of Principal Act6. Amendment of section 35 of Principal Act7. Execution of instruments consisting of several documents in like form8. Amendment of section 50 of Principal Act9. Registrar may request evidence of situation of registered office10. Amendment of section 132 of Principal Act11. Amendment of section 176 of Principal Act12. Participation in general meetings by use of electronic communications technology13. Amendment of section 181 of Principal Act14. Amendment of section 187 of Principal Act15. Amendment of section 198 of Principal Act16. Amendment of section 203 of Principal Act17. Amendment of section 204 of Principal Act18. Amendment of section 205 of Principal Act19. Amendment of section 206 of Principal Act20. Amendment of section 207 of Principal Act21. Amendment of section 343 of Principal Act22. Audit exemption (non-group situation) not available in certain cases23. Amendment of section 393 of Principal Act24. Amendment of section 430 of Principal Act25. Amendment of section 436 of Principal Act26. Amendment of section 441 of Principal Act27. Remuneration of receivers28. Amendment of section 444 of Principal Act29. Amendment of section 462 of Principal Act30. Amendment of section 463 of Principal Act31. Amendment of section 558A of Principal Act32. Amendment of section 558B of Principal Act33. Amendment of section 558C of Principal Act34. Amendment of section 558I of Principal Act35. Amendment of section 558K of Principal Act36. Amendment of section 558R of Principal Act37. Amendment of section 558Y of Principal Act38. Amendment of section 558Z of Principal Act39. Amendment of section 558ZA of Principal Act40. Amendment of section 558ZC of Principal Act41. Amendment of section 558ZD of Principal Act42. Amendment of section 558ZK of Principal Act43. Amendment of section 558ZM of Principal Act44. Amendment of section 558ZN of Principal Act45. Amendment of section 558ZO of Principal Act46. Amendment of section 558ZR of Principal Act47. Amendment of section 558ZW of Principal Act48. Amendment of section 558ZX of Principal Act49. Amendment of section 558ZY of Principal Act50. Amendment of section 558ZAD of Principal Act51. Amendment of section 592 of Principal Act52. Amendment of section 641 of Principal Act53. Amendment of section 680 of Principal Act54. Amendment of section 683 of Principal Act55. Amendment of section 705 of Principal Act56. Amendment of section 706 of Principal Act57. Amendment of section 723 of Principal Act58. Insertion of sections 724A and 724B in Principal Act59. Amendment of section 726 of Principal Act60. Amendment of section 727 of Principal Act61. Amendment of section 728 of Principal Act62. Amendment of section 729 of Principal Act63. Amendment of section 737 of Principal Act64. Amendment of section 740 of Principal Act65. Amendment of section 792 of Principal Act66. Offence of obstructing, interfering with or impeding officer of Authority67. Amendment of section 795 of Principal Act68. Amendment of section 819 of Principal Act69. Amendment of section 819 of Principal Act70. Amendment of section 863 of Principal Act71. Information on composition of board of directors by reference to gender72. Amendment of section 891 of Principal Act 73. Amendment of section 905 of Principal Act74. Amendment of section 915 of Principal Act75. Amendment of section 930 of Principal Act76. Amendment of section 934 of Principal Act77. Interim direction required to protect public78. Amendment of section 941 of Principal Act79. Amendment of section 944A of Principal Act80. Amendment of section 944G of Principal Act81. Amendment of section 944I of Principal Act82. Amendment of section 944O of Principal Act83. Amendment of section 944Q of Principal Act84. Amendment of section 1062 of Principal Act85. Record date for participation and voting in general meeting86. Application of section 176A in relation to PLCs87. Amendment of section 1129 of Principal Act88. Amendment of section 1551 of Principal ActPart 3 Amendment of other Acts of Oireachtas (ss. 89-90)89. Participation in general meetings by use of electronic communications technology90. Amendment of Registration of Business Names Act 1963Schedule 1 RepealsSchedule 2 Consequential Amendments
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73. Amendment of section 905 of Principal Act
Section 905 of the Principal Act is amended, in subsection (2) -
(a) by the substitution of the following paragraph for paragraph (c):
"(c) require changes to and to approve -
(i) the investigation and disciplinary procedures and standards of each prescribed accountancy body, and
(ii) any amendments to the approved investigation and disciplinary procedures and standards of each prescribed accountancy body,",
and
(b) by the insertion of the following paragraph after paragraph (c):
"(ca) require changes to -
(i) the constitution and bye laws of each prescribed accountancy body, and
(ii) any amendments to the constitution or bye laws of each prescribed accountancy body,".