The Minister for Enterprise Peter Burke signed into law the European Union (Adjustments of Size Criteria for Certain Companies and Groups) Regulations 2024 which increases the balance sheet and turnover thresholds for ‘micro’, ‘small’, ‘medium’ and ‘large’ companies in the Companies Act 2014 by 25 per cent. The legislation comes into effect from 1st July
The Companies Registration Office have issued a Step-by-Step guide to filing a B10 form. The guidance note highlights the “Dos and don’t’s” when filing a B10 followed by a more detailed but still informal step-by-step guide explaining how to file a B10 as well as a brief explanation of the importance of each the fields
In this Month’s Newsletter you can get links to the new look websites of both the CRO and the RBO. You can also see our article on the guidance given in the CEA Information Note on Disqualification of Directors Under Company Law, Note: The content within the newsletter is provided for information purposes only and
The Corporate Enforcement Authority (“CEA”) have published an Information Note on the circumstances leading to the Disqualification of Directors under the Companies Act 2014 and the associated consequences. The Information Note provides guidance on the purpose and effects of disqualification, and on the various ways in which a person can be disqualified from acting as
Our April newsletter covers The General Scheme of Companies (Corporate Governance, Enforcement and Regulatory Provisions) Bill 2024 and we are highlighting its main provisions which includes the proposed change to the audit exemption. Note: The content within the newsletter is provided for information purposes only and does not constitute legal or other advice.
The General Scheme of the Companies (Corporate Governance, Enforcement and Regulatory Provisions) Bill 2024 was published on 15th March 2024. The Bill makes some significant amendments to the Companies Act 2014 primarily relating to four areas of company law: corporate governance company law enforcement and supervision company law administration corporate insolvency Some of the key
Our February Newsletter is here with information on Restriction and Disqualification of Directors and Offences under 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 Companies Act 2014 contains various offences that both a company and directors may be prosecuted for breaching. Click here to a recent article on company law offences. The two main ways in which a director may be prosecuted under the Companies Act 2014 are by way of disqualification or restriction. Disqualification of a director
The Companies Act 2014 provides for a four-fold categorisation of offences into Categories 1 to 4. Throughout the Act, offences are, as created, categorised as attracting a particular category of penalty. If there is an offence in a particular section of the Act it will state what the category of offence applies. In Section 871,
We start every new year highlighting 10 Company Law and Company Secretarial points to consider for 2024. CRO Enforcement The Companies Registration Office recommenced its enforcement proceedings in July 2023. The CRO issued 10-week warning notices to companies that had the most annual returns outstanding and have continued with issuing notices to companies on a