Companies act directors emoluments

The text generated incorporates all known amendments with given commencement dates.

If comparing more than 50 pages, this may take a moment to generate.

Cancel Compare text

Text comparison - Draft proposed changes

This option allows you to compare the current text with bill, draft, or proposed changes. Please select from the list below to specify which changes to include.

If the comparison involves more than 50 pages, please allow some time for it to generate.

Cancel Compare text

Table of Contents

Table of Contents

Companies Act 2014 (No. 38)
- 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
  - Chapter 1 Preliminary (ss. 15-16)
    - 15. Definitions (Part 2)
    - 16. Extension of transition period in the event of difficulties
    - 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
    - 38. Capacity of private company limited by shares
    - 39. Registered person
    - 40. Persons authorised to bind company
    - 41. Powers of attorney
    - 42. Form of contracts
    - 43. The common seal
    - 43A. Execution of instruments during interim period
    - 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
    - 49. Publication of name by company
    - 50. Registered office of company
    - 51. Service of documents
    - Draft 50A. Registrar may request evidence of situation of registered office
    - 52. Security for costs
    - 53. Enforcement of orders and judgments against companies and their officers
    - 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
    - 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
      - 68. Limitation on offers of securities to the public
      - 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
      - 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
      - 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
      - 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
      - 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
      - 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
      - Chapter 1 Preliminary (s. 127)
        
        127. Access to documents during business hours
        
        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
        
        154. Copies of directors' service contracts
        
        155. Remuneration of directors
        
        156. Prohibition of tax-free payments to directors
        
        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
        
        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
        
        174A. General meetings during interim period
        
        175. Annual general meeting
        
        176. The location and means for holding general meetings
        
        Draft 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
        
        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
        
        212. Remedy in case of oppression
        
        213. Form of registers, minutes, etc.
        
        214. Use of computers, etc., for certain company records
        
        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
        
        Chapter 1 Preliminary and definitions (ss. 219-222)
        
        219. Interpretation and application (Part 5)
        
        220. Connected persons
        
        221. Shadow directors
        
        222. De facto director
        
        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)
        
        236. Loans, etc., by company to directors: evidential provisions
        
        237. Loans, etc., by directors or connected persons to company or holding company: evidential provisions
        
        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
        
        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
        
        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
        
        271A.
        
        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
        
        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
        
        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
        
        287. Financial year end date
        
        288. Financial year
        
        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
        
        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
        
        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
        
        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
        
        324. Approval and signing of statutory financial statements by board of directors
        
        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
        
        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
        
        336. Statutory auditors' report on statutory financial statements
        
        337. Signature of statutory auditor's report
        
        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
        
        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
        
        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
        
        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
        
        365. Dormant company audit exemption
        
        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
        
        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
        
        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
        
        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
        
        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
        
        406. False statements in returns, financial statements, etc.
        
        407. Transitional provision - companies accounting by reference to Sixth Schedule to Act of 1963
        
        Chapter 1 Interpretation (s. 408)
        
        408. Definitions (Part 7)
        
        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
        
        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
        
        427. Registration against company of certain matters prohibited
        
        Chapter 1 Interpretation (s. 428)
        
        428. Appointment of receiver under powers contained in instrument: construction of such reference
        
        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
        
        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
        
        442. Enforcement of duty of receivers to make returns
        
        443. Power of court to order the return of assets improperly transferred
        
        Draft 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
        
        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
        
        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.
        
        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
        
        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
        
        Chapter 1 Interpretation (s. 508)
        
        508. Interpretation (Part 10)
        
        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
        
        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
        
        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
        
        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
        
        Chapter 1 Interpretation (s. 558A)
        
        558A. Interpretation (Part 10A)
        
        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
        
        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
        
        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
        
        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
        
        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
        
        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
        
        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
        
        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
        
        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.
        
        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
        
        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
        
        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
        
        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
        
        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
        
        585. Application of Chapter
        
        586. Resolution for and commencement of creditors' voluntary winding up
        
        587. Meeting of creditors
        
        588. Appointment of liquidator
        
        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.
        
        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
        
        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
        
        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
        
        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
        
        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
        
        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
        
        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
        
        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
        
        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
        
        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
        
        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
        
        Chapter 1 Strike off of company (ss.Draft 724A-735)
        
        Draft 724A. Interpretation (Part 12)
        
        Draft 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
        
        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
        
        745. Disclosure of information by Revenue Commissioners to Registrar
        
        Chapter 1 Preliminary (s. 746)
        
        746. Interpretation (Part 13)
        
        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
        
        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
        
        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
        
        Draft 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
        
        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
        
        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
        
        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
        
        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
        
        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
        
        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
        
        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
        
        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
        
        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
        
        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
        
        Draft 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
        
        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
        
        Draft 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
        
        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
        
        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
        
        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
        
        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
        
        Chapter 1 Preliminary and definitions (ss. 963-964)
        
        963. Definitions (Part 16)
        
        964. Application of Parts 1 to 14 to DACs
        
        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
        
        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
        
        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
        
        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
        
        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.
        
        997. Liability as contributories of past and present members and provision concerning winding up after certain re-registration
        
        998. Petitions for examinerships
        
        998A. Application of Chapter 7 of Part 11 to DACs
        
        999. Application of Chapters 1, 2 and 4 of Part 23 to DACs
        
        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
        
        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
        
        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
        
        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
        
        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
        
        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
        
        1085. Transfer in writing
        
        1086. Power to make regulations for the transfer of securities
        
        1087. Supplemental provisions in relation to section 1086
        
        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
        
        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
        
        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
        
        Draft 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
        
        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
        
        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
        
        1110L. Interpretation and application (Chapter 8C)
        
        1110M. Right to vote on remuneration policy
        
        1110N. Remuneration report
        
        1110O. Transparency and approval of related party transactions
        
        1110P. Offences and penalties
        
        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
        
        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
        
        1121. Provisions as to register of debenture holders
        
        1122. Petitions for examinerships
        
        1122A. Application of Chapter 7 of Part 11 to PLCs
        
        1123. Acquisitions of uncertificated securities from dissenting shareholders
        
        1124. Power of Registrar to strike PLC off register
        
        1125. Reinstatement as PLC confined to company which had such status before dissolution
        
        1126. Inspectors minimum number of members that may apply for their appointment in the case of a PLC
        
        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
        
        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
        
        1171. Application of Chapters 1, 2 and 4 of Part 23 to PLCs
        
        Chapter 1 Preliminary and definitions (ss. 1172-1173)
        
        1172. Definitions (Part 18)
        
        1173. Application of Parts 1 to 14 to CLGs
        
        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
        
        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
        
        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
        
        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
        
        1223. Liability as contributories of past and present members and provision concerning winding up after certain re-registration
        
        1224. Petitions for examinerships
        
        1225. Application of section 747(2) to CLGs
        
        1226. Application of Chapters 1, 2 and 4 of Part 23 to CLGs
        
        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
        
        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
        
        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
        
        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
        
        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
        
        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
        
        1280. Petitions for examinerships
        
        1280A. Application of Chapter 7 of Part 11 to unlimited companies
        
        1281. Application of section 747(2) to PUCs and PULCs
        
        1282. Application of Chapters 1, 2 and 4 of Part 23 to PUCs and PULCs
        
        Chapter 1 Interpretation (s. 1283)
        
        1283. Interpretation (Part 20)
        
        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
        
        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
        
        Chapter 1 Preliminary (ss. 1300-1301)
        
        1300. Interpretation (Part 21)
        
        1301. Application to external companies of certain provisions of Parts 1 to 14
        
        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
        
        1307. Disclosure on letters and order forms
        
        1308. Notice of delivery to be published in CRO Gazette
        
        1309. Translation of documents
        
        1310. Service of documents
        
        1311. Duty of securing compliance with this Part
        
        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
        
        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
        
        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
        
        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
        
        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
        
        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
        
        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
        
        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
        
        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
        
        1384A. Application of section 393 to a company to which Part 23 applies
        
        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
        
        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
        
        1398. Power of company to purchase own shares
        
        1399. Treatment of purchased shares
        
        1400. Statutory financial statements
        
        1401. Requirement for corporate governance statement and modification of certain provisions of Parts 5 and 6 as they apply to investment companies
        
        1400A. Modification of definition of "ineligible entities" in case of investment companies
        
        1401A. Filing of financial statements by investment company
        
        1402. Circumstances in which company may be wound up by the court
        
        1403. Restoration by the court
        
        1404. Application of Chapters 1, 2 and 4 of Part 23 to investment companies
        
        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
        
        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
        
        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
        
        1428A. Priority of payments in a winding up
        
        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
        
        Chapter 1 Preliminary (s. 1449)
        
        1449. Interpretation
        
        1450. Obligation to prepare entity report on payments to governments
        
        1451. Obligation to prepare a consolidated payment report
        
        1452. Content of entity payment report
        
        1453. Content of consolidated payment report
        
        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
        
        1458. Approval and signing of entity payment reports and consolidated payment reports
        
        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
        
        Chapter 1 Preliminary and interpretation (ss. 1461-1463)
        
        1461. Interpretation (Part 27 and Schedules 19 and 20)
        
        1462. Savings
        
        1463. Application
        
        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
        
        1476. Aptitude test to be passed
        
        1477. Scope of aptitude test
        
        1478. Adequate standards to be applied in administration of aptitude test
        
        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
        
        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
        
        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
        
        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
        
        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
        
        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
        
        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
        
        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
        
        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
        
        1531. Record keeping
        
        1532. Future viability
        
        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
        
        1551. Audit committees for public-interest entities
        
        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
        
        1567. Mutual recognition of regulatory arrangements between Member States
        
        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
        
        1572. Approval of third-country auditor
        
        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
        
        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
        
        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
        
        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
        
        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
        
        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
        
        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
        
        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
        
        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
        
        Schedule 2, Part 1 Acts of the Oireachtas Repealed
        
        Schedule 2, Part 2 Statutory Instruments Revoked
        
        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, 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, 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, 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, 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 15, Part 1 Statutes Repealed
        
        Schedule 15, Part 2 Instruments or Charters Revoked
        
        Page overview
        
        Table of amendments
        
        Commencement orders
        
        Definitions used on this page

Companies act directors emoluments

Text comparison - Draft proposed changes

Page overview