The Corporate Enforcement Authority (CEA) has recently highlighted its Information Note on circumstances leading to disqualification under the Companies Act 2014 and the associated consequences.  The Information Note outlines the two primary reasons in which the disqualification of a company director arises: in the context of a liquidator's report on the conduct of the directors of the insolvency companies under section 682 of the Act;  in the context of the CEA, or others, making applications to the High Court under section 842 of the Act.  The Information Note is available to read in full here.  

In Irish news, we bring readers an update on the Government’s Research and Development Tax Credit and Innovation Compass which was published last week, and Revenue has announced the extended ROS pay and file deadline for the 2025 tax year. In UK news this week, HMRC has published initial guidance outlining the timetable for mandatory tax adviser registration, and the Institute has written to Government Ministers in Northern Ireland on cross-border and remote/hybrid working. In International news, the EU has updated its list of non-cooperative tax jurisdictions. Ireland 1. Read our update on the Research and Development Tax Credit and Innovation Compass which was recently published by the Department of Finance. 2. Revenue has confirmed Wednesday 18 November 2026 as the ROS 2025 return extended filing and payment date for certain self-assessment taxpayers. UK 3. HMRC has issued initial guidance setting out the timetable for mandatory tax adviser registration. 4. The Institute has written to Government Ministers in Northern Ireland on cross-border and remote/hybrid working. International 5. The EU has issued an updated list of ten non -cooperative tax jurisdictions. Keep up to date with all the latest Irish, UK, and international tax developments through Chartered Accountants Ireland’s Tax Newsletter. Subscribe to the Tax News by updating your preferences in MyAccount. You can also read this week’s Cross-border developments and trading corner here.  

Have you ever had someone ask how you are doing and you are at a loss of how to answer or at a loss to how you are actually feeling. That blah, indifference to anything and everything type of feeling – you could be experiencing languishing. This not-so-new concept has become quite commonplace in the last few years and is a concept we are hearing more about. Here Thrive explains what languishing is and what we can do about it. What is languishing? There is a lot more to mental health than just being good or bad, it is a spectrum. In an attempt to create a deeper understanding of mental health, it can be categorised into four levels: Flourishing – peak mental health Good to moderate mental health Languishing – poor mental health Depression – experiencing a mental health condition Languishing is wrapped in the middle of the mental health continuum; it is the absence of mental wellness, a state of not being at your best but not at your worst either. First introduced by psychologist Corey Keyes in 2002, languishing, as Keyes describes it, is an emptiness and stagnation, constituting a life of quiet despair. It is a feeling of numbness, where you experience few strong emotions. It is a lack of engagement and apathy, a place where you simply remain in a state of neutrality. What Languishing looks like? Languishing is that ambivalent feeling as if life is something that happens, rather than something that you actively cultivate, participate in, and enjoy. Here are some of the feelings or experiences that can come with languishing: Feeling disconnected or dissociated Feeling deeply lonely or isolated A lack of motivation or procrastinating Struggling to focus Feeling like you’re not functioning to full capacity Inability to describe your feelings or experience any strong emotions A sense of emptiness or dullness Feeling as if you are just going through the motions, feel trapped or stuck Feel like life is missing something, there is nothing to look forward to Not thinking or particularly caring about the future Rarely have strong opinions In AXA’s 2023 global Mind Health study, it found a higher percentage of people (28%) were languishing compared to those who were flourishing (24%). The study also revealed woman experience languishing more than men at 30% compared to 25%. It also found Ireland had an above-average percentage of languishing at 29% compared to our global counterparts. Other research has shown a continued state of languishing can increase the risk of experiencing mental health conditions such as anxiety disorders and major depression down the line. What to do about it? In his work on flourishing, Dr. Martin Seligman concluded the best method to move from a state of languishing to flourishing is the PERMA model which stands for: Positive emotions This may sound like an obvious but difficult area to integrate into your daily life but by consciously experiencing positive emotions we can learn to improve our wellbeing. Positive emotions are a prime indicator of flourishing and have numerous benefits - improving our thinking, acting, and cognitive ability. Find ways to deliberately increase positive emotions in your life and if repeatedly exercised, these positive emotions will become noticed and automatic over time. Start small by practicing gratitude, writing down things you are grateful for, things you love, appreciate, and feel good about. Engagement Engagement refers to being fully immersed in a particular activity that consumes our attention in a positive way. This is often referred to as flow, it is living in and focusing entirely on the present moment and the task at hand. When we are in a state of flow we perform to our peak and experience less anxiety. Take a look at our recent article on how to find your flow state. Relationships Having positive relationships with understanding and respect yields a deep sense of connection and support. Investing time and energy into fostering close relationships enhances our resilience and wellbeing. Research has demonstrated that sharing good news, celebrating success, and responding enthusiastically to others increases intimacy, wellbeing and overall satisfaction. Meaning Meaning or purpose in life looks different for everyone but it is based on the things that bring your life value. Seligman discussed meaning as belonging or serving something greater than ourselves and helps us focus on what is important in life. If you are looking for meaning, try and engage in small activities at first that leave you feeling fulfilled afterwards – this could be anything from volunteering to a small random act of kindness. Accomplishments A sense of accomplishment is the result of working toward and reaching a goal you have set for yourself. Accomplishments can boost our morale by helping us feel productive, that we are moving forward, and can give us a huge sense of pride. Set small, challenging but realistic goals and check them off once completed – this can fuel our motivation, sense of achievement, and ultimately our happiness. If you feel as if you are in floundering in a state of languishing, the Thrive wellbeing team is professionally trained to offer wellbeing advice and support to help you on your journey to a thriving and flourishing life. You can contact the wellbeing team by email at: thrive@charteredaccountants.ie or by phone: (+353) 86 0243294.

Being ‘in the zone’ or feeling your Flow can help you revise more easily – and actually enjoy it more. Discover what a Flow state of mind is, the benefits, and how you can find yours. Have you ever been so engrossed in something that you don’t think about anything else and time seems to absolutely fly by? When ‘you’re in the zone?’ That’s your Flow. When you’re in this state of mind, your attention is 100% focused on the moment. And if that moment is when you’re revising for your exams, then you’re more likely to retain what you’re learning about.  In this article, we explore what Flow state is and how to find yours so you can optimise your revision performance.  what do we mean by Flow state?  According to the psychologist, Mihaly Csíkszentmihályi, who has carried out extensive research into Flow, it’s: ‘The holistic sensation people feel when they act with total involvement.’ Added to that is the fact people enjoy what they are doing at the time when they are in a state of Flow, which has been captured in this quote from one of Csíkszentmihályi’s research candidates: ‘My mind isn’t wandering. I am not thinking of something else. I am totally involved in what I am doing. My body feels good. I don’t seem to hear anything. The world seems to be cut off from me. I am less aware of myself and my problems.’  What are the benefits of Flow?   The advantages of feeling your Flow are reportedly widespread and span beyond making you enjoy certain activities. Benefits include: greater fulfilment - when you’re in a Flow state, you tend to enjoy what you’re doing more, which is a rewarding and fulfilling experience.   increased happiness - studies have linked Flow to greater levels of happiness and satisfaction.  enhanced intrinsic motivation - people are more inclined to embark on an activity for the fun or challenge of it rather than because they feel pressure or are going to be rewarded.  improved engagement - people who are in a Flow state feel fully involved in the tasks they are carrying out.  greater performance - researchers have found that Flow can enhance performance in a range of areas, including teaching, learning, creative arts and sports-related activities.  How to know if you’re feeling your Flow   According to Csíkszentmihályi, there are 10 common characteristics associated with Flow. You do not have to experience them all in order to be in a state of Flow.  Whether you’re revising or doing something else, you’ve found your Flow if you:  find what you are doing intrinsically rewarding  have clear goals that may be challenging, but are still achievable  are fully focused on what you are doing  feel in control over the situation and outcome  feel serene and aren’t fully conscious of what you are doing  are experiencing immediate feedback  find the task is achievable and there’s a balance between skill level and challenge  aren’t aware of your physical needs  are really concentrating and paying attention  lose track of time  How to find your Flow   Now that you’ve read about what Flow is, what the benefits are of feeling it, and how you can identify it, are you keen to know how to feel your Flow, so you can boost your revision performance?   Follow these 8 practical steps:  switch off your email notifications and mobile phone - and any other interruptions that will distract you from focusing on revising.  schedule time to do your revision - and let other people know you are doing it so they don’t disrupt your focus.  choose revision tasks that will stretch you - in a state of Flow, you should feel confident you have the skills to complete your task, but it should still provide an enjoyable level of challenge.  revise somewhere quiet - you may find it more difficult to become immersed in your revision if you’re surrounded by constant distractions and the temptation to get up and do other things.  be patient - it can take anywhere between 5 and 20 minutes for your Flow to kick in.  shift your mindset away from unhelpful thoughts - thinking ‘I can’t do this’ or ‘I’ll never remember this’ is counterproductive. Focus on how you learn best and try not to put too much pressure on yourself.  record your progress and stay on track - by ticking off your revision as you complete it. It’ll also help you feel more positive about it too.  take short breaks to stretch - rest your eyes and stay hydrated, but avoid engaging with other tasks that may disrupt your sense of Flow.  Four practical exercises for tapping into your Flow   These exercises can help you find your Flow too, whether you’re revising or at work:  exercise one:  When were you last working in a Flow state? Identify the specific details - what was the type of work, where were you working, who were you working with, did you have a deadline?  exercise two:  When you were last in a Flow state, as identified above, what skills were you using? Do you have time to do more challenging tasks that better match your skillset?  exercise three:  What practical steps can you take to set up the conditions for more Flow working?  exercise four:   What should you stop doing that prevents you from finding time to work in Flow?  While it may not be something you’ve really thought about until now, finding your Flow is incredibly useful, not just when it comes to revising for exams, but boosting your productivity at work too.  Article reproduced with the kind permission of CABA, the organisation providing lifelong support to ICAEW members, ACA students and their close family around the world.

International Women’s Day invites us to pause, celebrate, and recommit to supporting women’s equality and empowerment. In 2026, the theme “Give to Gain” resonates deeply within professional environments, encouraging a culture of giving—be it in the form of support, knowledge, resources or visibility. But beyond the workplace, it has a profound connection to women’s wellbeing.  It strengthens inner resilience, creates social connection, and fosters a sense of purpose. When women give to and gain from one another, wellbeing becomes a shared, sustainable force. The power of giving on wellbeing Studies consistently show that acts of giving — whether through mentoring, offering support, volunteering, or advocating have been shown to increase happiness and reduce stress. This has unique significance for women, who often carry heavy emotional labour, caregiving responsibilities, and cultural expectations. By reframing giving as an empowering act, women can reclaim agency over how they offer their time, energy, and voice. Employees who engage in giving behaviours often report higher levels of job satisfaction. Feeling valued and supported can lead to a more positive outlook on one’s career and workplace. The impact of supportive communities Women thrive when surrounded by strong networks and in safe spaces where they are heard, valued, and supported. When individuals give their time and resources to support others, they build stronger, more trusting relationships.  Women who collectively advocate, uplift one another, and push for systemic change build a culture of wellbeing grounded in fairness, respect, and dignity. Healthy giving While giving is important, it is more important not to give endlessly with little regard for one's own needs. It needs to be rooted in bounded, intentional wellbeing. Healthy giving looks like: Offering encouragement without self-sacrifice Setting boundaries to protect mental and emotional health Sharing resources or knowledge in sustainable ways Choosing collaborative over competitive environments Recognising when to rest, restore, and receive This balanced approach strengthens mental resilience, reduces burnout, and fosters emotional harmony — all crucial components of women’s wellbeing. Give to gain in daily life There are many small but meaningful ways women can embody this year’s theme while supporting their wellbeing: Give Time - Check in on a friend, attend a support circle, or volunteer in your community. Give Encouragement - Celebrate women’s achievements openly, whether that’s at home, work, or online. Give Knowledge - Share your story, expertise, or experience. Women learn powerfully from one another. Give Rest - Honour your limits. Rest is an act of resistance and empowerment. Give Advocacy - Call out stereotypes, question bias, and support inclusive policies. Give Financially (If You Can) - Support women-focused charities, organisations, or groups working towards equality and wellbeing. Donate to CA Support. Give to gain in the workplace When women feel valued, supported, and included at work, their wellbeing — and productivity — increases. Generosity in professional settings doesn’t just benefit women; it strengthens entire organisations. To implement the “Give to Gain” philosophy in the workplace effectively, organisations can adopt several strategies: Mentorship programmes: Establish mentorship programs that pair experienced professionals with those looking to grow in their careers. Ensure that opportunities are accessible to all employees, especially women and underrepresented groups, bridging gaps in representation. Collaboration: Create opportunities for team-based projects where employees can share their expertise and work together towards a common goal. Encouraging employees to share their knowledge and experiences can empower others and create a culture of continuous learning. Wellbeing policies: Implement EAPs that provide mental health support and counselling services. In addition, offering wellness programs that include activities such as mindfulness sessions, yoga, or stress management workshops can foster a supportive environment. Leadership: Fostering inclusive pathways to leadership and encouraging women to share their expertise, organisations can cultivate a new generation of female leaders who inspire and drive meaningful change in the workplace. Promoting policies that support work-life balance and flexible work arrangements also enables women to thrive in leadership roles while managing personal responsibilities. Not just a day As we celebrate International Women’s Day 2026 under the theme “Give to Gain,” it’s crucial to recognise that fostering a culture of giving within the workplace is not just beneficial for individuals but for organisations as a whole. By prioritising wellbeing through mentorship, collaboration, emotional support, and recognition, we can create a thriving professional environment where everyone, especially women, can achieve their full potential. International Women’s Day Sparkling Lunch To mark International Women’s Day, we are hosting an inspiring afternoon of conversation, connection, and celebration. Join us for a vibrant gathering featuring insights from an exceptional line-up of members and speakers to mark International Women's Day. This special event will bring together influential leaders, industry experts, and peers for dynamic panel discussions, expert insights, and an intimate fireside chat. Don't miss this opportunity to learn, network, and be inspired by a community committed to progress. Book your spot here.

On 17 November 2023 HM Treasury published guidance on Ownership and Control: Public Officials and Control guidance. The guidance sets out that the Foreign, Commonwealth and Development Office  does not generally consider designated public officials to exercise control over a public body in which they hold a leadership function, such that the affairs of that public body should be considered to be conducted in accordance with the wishes of that individual. However, if there was sufficient evidence to demonstrate that the designated individual exercises control over the public body within the meaning of the relevant regulations, then the relevant legal test under UK sanctions regulations may be met. The guidance follows on from a notable decision of the UK Court of Appeal Mints & Ors v PJSC National Bank Trust & Anor [2023] EWCA Civ 1132 which was handed down 6 October 2023. Please click here for our recent news item on the judgment. Please also see the recent UK High court case of 15 November 2023 Litasco SA Claimant, Der Mond Oil and Gas Africa SA and Locafrique Holding SA. There the High court judge appears to create a test that distinguishes between actually existing control and prospective control, stating his belief that the better interpretation of Regulation 7(4) is that it is concerned with an existing influence of a designated person over a relevant affair of the company …. not a state of affairs which a designated person is in a position to bring about. Were matters otherwise, it would follow that President Putin was arguably in control, for Regulation 7(4) purposes of companies of whose existence he was wholly ignorant, and whose affairs were conducted on a routine basis without any thought of him. Readers can also listen to a recent (20th Nov 2023) interesting webinar on the subject entitled “Webinar with UK government on sanctions ownership/control”. The webinar was hosted by UK firm Peters & Peters and the UK deputy director of sanctions David Drake and deputy director in OFSI Beth Davis spoke on the topic. Acknowledgement that any links to BAILII website (above) are free. This information is 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.    

A notable decision of the UK Court of Appeal Mints & Ors v PJSC National Bank Trust & Anor [2023] EWCA Civ 1132 was handed down on 6 October 2023. The case concerns the UK Russian sanctions’ regime. There were three issues raised in the appeal and they are set out at paragraph 3 of the judgment. (The regulations referred to in the judgment are the Russia (Sanctions) (EU Exit) Regulations 2019 (“Regulations”). The first issue raised was whether a judgment can lawfully be entered for a designated person by the English court following a trial at which it has been established that the designated person has a valid cause of action; The second is the circumstances whereby Treasury /OFSI can license certain payments; The third is whether a designated person controls an entity within the meaning of Regulation 7 where the entity is not a personal asset of the designated person, but the designated person is able to exert influence over it by virtue of the political office that he or she holds at the relevant time. (The control issue). The Court of Appeal found that as (1) the entry of  a money judgment in favour of a designated person was not prohibited by the UK sanctions regime and (2) the payments/litigation steps could be authorised by licence, the issue of control did not arise .However the judge said that as the control issue was fully argued and of some general  significance he would briefly address it .The remarks are therefore obiter dicta ,not a binding part of the decision and of persuasive authority only . The judge said  that the wording of Regulation 7 does not distinguish between different forms of “non-ownership control” or “calling the shots”. He concluded that control can be established under Regulation 7 by whatever means including political and corporate office. In any event the judge said that even though he would have found for the appellants on this issue, because they lost on the first two issues, the appeal must be dismissed. Following the decision the UK Foreign ,Commonwealth and Development Office (FCDO)  issued a statement on the Mint decision saying that it was carefully considering its impact. It said that the FCDO would look to designate a public body where possible when designating a public official if FCDO considered that the relevant official was exercising control over the public body. It went on to say that there is no presumption on the part of the Government that a private entity based in or incorporated in Russia or any jurisdiction in which a public official is designated is in itself sufficient evidence to demonstrate that the relevant official exercises control over that entity. The statement helps to support the conclusion that the UK government did not intend for all Russian companies to be subject to sanctions restrictions by virtue of Mr Putin’s designation, but legislative clarity on this issue would be best to ensure certainty in this area. This information is 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.

The Economic Crime & Corporate Transparency Act (ECCTA) 2023 received Royal Assent on 26 October 2023, and the provisions of the Act are starting to be implemented. The primary aims of the ECCTA are to enhance corporate transparency and reduce economic crime, therefore providing increased benefit to the UK economy, for both businesses, and individuals. To facilitate these aims, the Act implements provisions about companies, limited partnerships and other corporate entities, including the registration of overseas entities and the individuals associated with them. As part of implementation of the Act, Companies House will have new and enhanced powers to improve the quality of the information held on the Companies Register. Companies and individuals will also be required to comply with their obligations to deliver documentation on time and in the correct format. A number of the changes are being implemented from March 2024; these are outlined below. The changes will apply to incorporated entities, limited partnerships and limited liability partnerships. It will also apply to their members and directors. Companies House has set out the following important changes:  • Appropriate registered postal and email addresses – Companies will need to ensure their registered office address is “appropriate”, meaning that any document delivered to that address would be reasonably expected to come to the attention of a person acting on behalf of the company, and acknowledgement of delivery can be provided. For these reasons, PO Boxes will no longer be permitted as registered office addresses. Companies will also need to supply an appropriate email address with their next confirmation statement. As part of the transition, we understand Companies House will communicate to companies both by post and by email, with an eventual move to email-only communication. • Lawful purpose – On incorporation, the subscribers (the members of the entity at point of incorporation) will need to make a statement that the entity is being formed for a lawful purpose. A similar statement will be required for all entities on their next confirmation statement, confirming that all intended future activities are lawful. • Greater powers for Companies House – The Registrar will have enhanced powers to scrutinise, query and reject information it believes to be incorrect or inconsistent with information already held on the Register. In some cases, the Registrar will have the power to remove previously filed information. Annotations will also be made public on the Register to make stakeholders aware of potential issues with information supplied. • Enforcement and sanctions – Companies House will be given greater power to take action where a company, and its directors, do not respond to formal requests for information, or where their registered office is not an appropriate address. Sanctions could include financial penalties, annotations on the company’s public record, or even in the most severe cases prosecution. In addition to the above, Companies House will be closing their Belfast office to the public from 4 March 2024. Therefore, filing paper documents, including financial statements and confirmation statements in person will not be possible at the Belfast office from that date. Individuals wishing to file information in paper format will need to post the documents to the Registrar’s office in Cardiff. Electronic filing options are available for almost all documents, and Companies House are encouraging companies to avail of these filing options, as they phase out paper filings. Further information on the remaining significant changes, such as the identity verification requirements and changes in filing options, will be available in the coming months from Companies House. Article written by Maeve Hunt, Principal – Head of Accounting Services Grant Thornton (NI) LLP and Chair of the Members in Practice Committee. Originally published in Practice News February 2024. The opinions expressed are solely those of the writer and not to be construed as those of the Institute. The purpose of technical articles is solely to draw the attention of the reader to issues, and these should never be construed as guidance or relied on. To the fullest extent permitted by law, no liability is accepted by the Institute or the author for persons acting or failing to act as a result of anything contained in this article.  This information is 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.

Economic Crime and Corporate Transparency Act 2023 Just published see our short guide on the UK’s Economic Crime and Corporate Transparency Act 2023.The guide details some of the changes which will be brought about by the Act. 

The UK Money Laundering and Terrorist Financing (Amendment) Regulations 2023 (Regulation 1371/2023) which took effect on 10 January 2024, provides that for the purpose of assessing risk, the starting point is that domestic (i.e.UK) PEPs present a lower level of risk than non-domestic PEPs .If no enhanced risk factors are present, the extent of enhanced customer due diligence measures to be applied in relation to that customer or potential customer is less than the extent to be applied in the case of a non-domestic PEP. A parliamentary statement on lower risk of domestic PEPs explains the change is to ensure that relevant persons take a proportionate and risk-based approach to the treatment of domestic PEPs, and to allay concerns that a number of holders of prominent public positions and their family have encountered problems accessing financial services due to their status as Politically Exposed Persons. This information is 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.    

The UK Government published its first sanctions strategy on 22 February 2024. The strategy addresses how it uses sanctions as a foreign and security policy tool. It sets out the continued investment, partnerships and structures that support UK government sanctions and the cross-government architecture built to deliver sanctions. It outlines the partnerships developed with the private sector, NGOs, and international partners, and the steps being taking to strengthen sanctions implementation and enforcement. This information is 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.

The Digital Services Act 2024 (“DS Irish Act”) was passed into law on 11 February 2024 and came into force from 17 February 2024.Please click here for a DETE press release giving more details of the DS Irish Act. The EU Regulation (“Regulation”) commonly referred to as the Digital Services Act applies in full in all Member States from 17 February 2024.The Regulation establishes a pioneering regulatory framework to protect EU users of digital services and their fundamental rights online.  While the Regulation has direct legal effect in EU Member States, it was necessary to have national legislation to implement those provisions of the Regulation that provide for the supervision and enforcement of those obligations. The DS Irish Act 2024 fulfils Ireland’s obligations in this regard. The DS Irish Act formally designates and empowers Coimisiún na Meán as the Irish Digital Services Coordinator and the Competition and Consumer Protection Commission as a competent authority for online marketplaces under the Regulation. When the DS Irish Act was published as a bill late last year it was clarified at the time in a press release from DETE that it was a technical bill, drafted to address specific obligations on Member States of the EU to give effect to the supervision and enforcement provisions of the Regulation. The bill did not add to or amend the obligations on online platforms under the Regulation. Those obligations have direct legal effect in all Member States of the EU and do not require any implementing measures in national law. This information is 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.