Company law resources
Chartered Accountants Ireland material
Technical releases and alerts
The Institute has a number of technical releases and alerts available on company law. Please click to go to
Institute technical content where, with log in details, you can access technical releases and technical alerts on particular areas of the Companies Act 2014. For example, a technical release on receivers and discharge of receivers, and one on small and micro companies.
Other relevant Institute pages
Link to Insolvency pages (including SCARP)
Link to legislation pages (see also below)
Link to Company Law financial reporting requirements page
Other Institute material on company law
Click here for a guide to changes made in 2022 to the Companies Act 2014.
Click here for a news item on a change to the Companies Act 2014 which added additional grounds for application to restrict a company director.
Click here to access an article in October 2022 of Accountancy Ireland on some of these changes to the Companies Act, 2014.
Click here for information on the Employment (Collective Redundancies and Miscellaneous Provisions) and Companies (Amendment) Act 2024.
Please click here for a 2023 news item from the Institute on becoming a non executive director .
Click the link for an Institute article of April 2024 entitled "Are AGMs fit for purpose?".
Click to be brought to our dedicated page on company law thresholds and changes made in 2024
Legislation
The Companies Act 2014 (‘the 2014 Act’) was enacted on the 23 December 2014 and commenced on 1 June 2015. The 2014 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.
Please click here to be brought to our
legislation pages where you can access a selection of the most up to date company legislation. The revised administrative consolidation of the 2014 Act produced by the Law Reform Commission which you can access from the legislation page above or on the Law Reform Commission website is a very useful free resource for members. Please also see the webpages of the Chartered Governance Institute UK & Ireland where they published very useful information including a summary of changes to the Companies Act 2014. You can read the summary of changes by following the link
here.
Other resources
Directors & directors' meetings
The last remaining interim measure under the Companies (Miscellaneous Provisions) (Covid-19) Act 2020 is the provision which permits the holding of virtual meetings, including AGMs. These provisions are in force until 31 December 2024. Click here to read details of the extension in the DETE press release. A proposal for these provisions to be made permanent is included in the General Scheme of Companies (Corporate Governance, Enforcement and Regulatory Provisions) Bill 2024 (see headings 8-12).
In November 2022 Mason Hayes & Curran LLP published a useful article setting out best practice tips for new and existing directors regarding the holding of board meetings dealing with matters such as convening and regulating directors’ meetings, quorum and notice of board meeting.
Please click here to access an information note of 2023 from the Corporate Enforcement Authority on accepting company directorships.
Please click here to access an information note of 2023 from the Corporate Enforcement Authority on
disqualification as a company director.
AGMs , annual reports, accounting records
These pages are provided as resources and information only and nothing in these pages purports to provide professional advice or definitive legal interpretation(s) or opinion(s) on the applicable legislation or legal or other matters referred to in the pages. If the reader is in doubt on any matter in this complex area further legal or other advice must be obtained. While every reasonable care has been taken by the Institute in the preparation of these pages, we do not guarantee the accuracy or veracity of any resource, guidance, information or opinion, or the appropriateness, suitability or applicability of any practice or procedure contained therein. The Institute is not responsible for any errors or omissions or for the results obtained from the use of the resources or information contained in these pages.
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.
LOADING...