IAASA previously published a guidance note on The Duty of Auditors to Report to the Director of Corporate Enforcement in 2019. The guidance note has been published with updated referencing arising from the Companies (Corporate Enforcement Authority) Act 2021, updated ISAs and other relevant legislation. The guidance note is available here. https://iaasa.ie/publications/guidance-note-01-2019-the-duty-of-auditors-to-report-to-the-director-of-corporate-enforcement/
Our May Newsletter is out with some potentially good news about welcome changes to the Audit exemption, and information on the Public proposals to enhance the Companies Act 2014. Note: The content within the newsletter is provided for information purposes only and does not constitute legal or other advice.
The Department of Enterprise, Trade and Employment is seeking the views of stakeholders and interested parties on specific proposals to enhance the Companies Act 2014. There are four distinct areas of company law which are set out in this public consultation:- Corporate Governance Provide more flexibility for companies by providing, on a permanent basis, for
A very welcome change to audit exemption is proposed in a consultation document issued by The Department of Enterprise, Trade and Employment. The closing date for submissions from stakeholders and interested parties on all the proposals is 5pm on 9th June 2023. The document seeks responses on the following proposals regarding audit exemption:- Should the
The Companies Registration Office has announced today (8th May 2023) that the implementation date for the PPSN project is 11th June 2023. If you missed our article on the PPSN requirements click here to read
The Companies Registration Office has announced this morning (20th April 2024) that the implementation date of the PPSN project has been delayed. As soon as a new date is confirmed we will let you know. Presenters should continue to prepare for the new requirements. If you missed our article on the PPSN requirements in Tuesday’s
Our April newsletter is out now and this month we answer your questions in relation to the new PPSN Disclosure Requirements for directors when filing A1, B1, B01 & B69 forms with the Companies Registration Office. Click here to read Note: The content within the newsletter is provided for information purposes only and does not
From 11th June 2023 (originally 23rd April 2023), directors are required to include their Personal Public Service Number (“PPSN”) when filing certain forms with the Companies Registration Office. If a director does not have a PPSN they can use an existing RBO number or apply for a Identified Person Number (“IPN”). These provisions were introduced
Our March newsletter is out and this month we answer a question on whether a company must update it’s constitution if it is going to change to a single director company. Click here to read Note: The content within the newsletter is provided for information purposes only and does not constitute legal or other advice.
A common question we get asked is does the existing constitution of a company (previously Memorandum & Articles of Association), need to be updated if the company decides to become a single director company? We are seeing an increase in companies choosing a sole director & sole shareholder company. The Companies Act 2014 (the “Act”)