We finally have clarity on what the definition of a designated unlimited company and what private unlimited companies (“ULC”) will have to file financial statements with the Companies Registration Office. The new definition is bad news for many unlimited companies that were previously exempt from filing financial statements. The new definition applies to financial years
The Court of Appeal clarified handed down an important decision in an appeal case taken by the Director of Corporate Enforcement against a decision in Re Walfab Engineering Limited. The Court has re-affirmed that no material distinctions exist in the company law obligations of a director of any type of company regardless of the size
Conor Sweeney outlines the important changes affecting the role of Company Secretary following the implementation of the Companies Act 2014. All the Company Secretaries in Ireland breathed a huge sigh of relief when the CLRG recommended to retain the requirement to have a Company Secretary and instead removed the need for a second director for