Company Law

Companies Act 2014

The Companies Act 2014 (‘the 2014 Act’) was enacted on the 23 December 2014 and commenced on 1 June 2015. The Act consolidates the existing Irish Companies Acts dating from 1963 to 2013 and many of the related statutory instruments into a single statute while simultaneously introducing significant reforms to Irish company law.

The commencement, amendments and SIs made under the Act are available here.

The Revised Act which is an administrative consolidation of the Companies Act 2014 is available here.

Other relevant information

The Department of Business, Enterprise and Innovation has published summaries and quick guides to the Act which may be useful to members and these are available here.

The Office of the Director of Corporate Enforcement enforces compliance with company law in Ireland. There are detailed booklets available on its website relating to responsibilities of different stakeholders under the Companies Acts, including company directors, auditors, liquidators, receivers and examiners, and members and shareholders.

The Companies Registration Office also has a role in enforcing the Companies Acts in relation to company filing requirements. There are a number of information leaflets which are available here and include explanations on matters including company incorporation, the filing of annual returns, audit exemption and requirements for directors.

Other legislation for Ireland is available here.

Companies Acts post 2014  Link
Companies (Accounting) Act 2017 http://www.irishstatutebook.ie/eli/2017/act/9/enacted/en/html  
Companies (Amendment) Act 2017 http://www.irishstatutebook.ie/eli/2017/act/13/enacted/en/html
Companies (Statutory Audits) Act 2018 http://www.irishstatutebook.ie/eli/2018/act/22/enacted/en/html
Companies (Amendment) Act 2019 http://www.irishstatutebook.ie/eli/2019/act/10/enacted/en/html
Companies (Miscellaneous Provisions) (COVID-19) Act 2020 http://www.irishstatutebook.ie/eli/2020/act/9/enacted/en/html
Chartered Accountants Ireland can accept no responsibility for the content on any site that is linked to from the Institute website. Links are provided in good faith for the potential support of members and students.