Companies Act 2014

Inhalt

1. Art. 1 Short title and commencement
2. Art. 2 Interpretation generally
3. Art. 3 Periods of time
4. Art. 4 Repeals and revocations
5. Art. 5 Savings and transitional provisions
6. Art. 6 Construction of references in other Acts to companies registered under Companies (Consolidation) Act 1908 and Act of 1963
7. Art. 7 Definition of “subsidiary”
8. Art. 8 Definitions of “holding company”, “wholly owned subsidiary” and “group of companies”
9. Art. 9 Act structured to facilitate its use in relation to most common type of company
10. Art. 10 Reference in Parts 2 to 14 to company to mean private company limited by shares
11. Art. 11 Construction of references to directors, board of directors and interpretation of certain other plural forms
12. Art. 12 Regulations and orders
13. Art. 12A Extension of interim period
14. Art. 13 Authentication of certain official documents
15. Art. 14 Expenses
16. Art. 15 Definitions (Part 2)
17. Art. 16 Extension of transition period in the event of difficulties
18. Art. 17 Way of forming private company limited by shares
19. Art. 18 Company to carry on activity in the State and prohibition of certain activities
20. Art. 19 Form of the constitution
21. Art. 20 Restriction on amendment of constitution
22. Art. 21 Registration of constitution
23. Art. 22 Statement to be delivered with constitution
24. Art. 23 Additional statement to be furnished in certain circumstances
25. Art. 24 Declaration to be made to Registrar
26. Art. 25 Effect of registration
27. Art. 26 Provisions as to names of companies
28. Art. 27 Trading under a misleading name
29. Art. 28 Reservation of a company name
30. Art. 29 Effect of reservation of name
31. Art. 30 Change of name
32. Art. 31 Effect of constitution
33. Art. 32 Amendment of constitution by special resolution
34. Art. 33 Publication of notices
35. Art. 34 Language of documents filed with Registrar
36. Art. 35 Authorisation of an electronic filing agent
37. Art. 36 Revocation of the authorisation of an electronic filing agent
38. Art. 37 Copies of constitution to be given to members
39. Art. 38 Capacity of private company limited by shares
40. Art. 39 Registered person
41. Art. 40 Persons authorised to bind company
42. Art. 41 Powers of attorney
43. Art. 42 Form of contracts
44. Art. 43 The common seal
45. Art. 43A Execution of instruments consisting of several documents in like form
46. Art. 44 Power for company to have official seal for use abroad
47. Art. 45 Pre-incorporation contracts
48. Art. 46 Bills of exchange and promissory notes
49. Art. 47 Liability for use of incorrect company name
50. Art. 48 Authentication by company of documents
51. Art. 49 Publication of name by company
52. Art. 50 Registered office of company
53. Art. 50A Registrar may request evidence of situation of registered office
54. Art. 51 Service of documents
55. Art. 52 Security for costs
56. Art. 53 Enforcement of orders and judgments against companies and their officers
57. Art. 54 Interpretation (Chapter 6)
58. Art. 55 Status of existing private companies at end of transition period: general principle
59. Art. 56 Conversion of existing private companies to designated activity companies: duties and powers in that regard
60. Art. 57 Relief where company does not re-register as a designated activity company
61. Art. 58 Applicable laws during transition period
62. Art. 59 Adoption of new constitution by members
63. Art. 60 Preparation, registration, etc. of new constitution by directors
64. Art. 61 Deemed constitution
65. Art. 62 Relief for members and creditors
66. Art. 63 Procedure for re-registration as designated activity company under this Chapter
67. Art. 64 Interpretation (Part 3)
68. Art. 65 Powers to convert shares into stock, etc.
69. Art. 66 Shares
70. Art. 67 Numbering of shares
71. Art. 68 Limitation on offers of securities to the public
72. Art. 69 Allotment of shares
73. Art. 70 Supplemental and additional provisions as regards allotments
74. Art. 71 Payment of shares
75. Art. 72 Restriction of section 71(5) in the case of mergers
76. Art. 73 Restriction of section 71(5) in the case of group reconstructions
77. Art. 74 Supplementary provisions in relation to sections 72 and 73
78. Art. 75 Restriction of section 71(5) in the case of shares allotted in return for acquisition of issued shares of body corporate
79. Art. 76 Treatment of premiums paid on shares issued before a certain date
80. Art. 77 Calls on shares
81. Art. 78 Supplemental provisions in relation to calls
82. Art. 79 Further provisions about calls (different times and amounts of calls)
83. Art. 80 Lien
84. Art. 81 Forfeiture of shares
85. Art. 82 Financial assistance for acquisition of shares
86. Art. 83 Variation of company capital
87. Art. 84 Reduction in company capital
88. Art. 85 Application to court for confirming order, objections by creditors and settlement of list of such creditors
89. Art. 86 Registration of order and minute of reduction
90. Art. 87 Liability of members in respect of reduced calls
91. Art. 88 Variation of rights attached to special classes of shares
92. Art. 89 Rights of holders of special classes of shares
93. Art. 90 Registration of particulars of special rights
94. Art. 91 Variation of company capital on reorganisation
95. Art. 92 Notice to Registrar of certain alterations of share capital
96. Art. 93 Notice of increase of share capital
97. Art. 94 Transfer of shares and debentures
98. Art. 95 Restrictions on transfer
99. Art. 96 Transmission of shares
100. Art. 97 Transmission of shares in special circumstances (including cases of mergers)
101. Art. 98 Certification of shares
102. Art. 99 Share certificates
103. Art. 100 Rectification of dealings in shares
104. Art. 101 Personation of shareholder: offence
105. Art. 101A Interpretation and application
106. Art. 101B Abolition of certificates in respect of applicable securities
107. Art. 101C Transfer of applicable securities of company
108. Art. 101D Disapplication of certain provisions to applicable securities
109. Art. 101E Disapplication of requirement for certificate in respect of applicable securities
110. Art. 101F Representation of applicable securities
111. Art. 102 Company acquiring its own shares, etc. — permissible circumstances and prohihibitions
112. Art. 103 Supplemental provisions in relation to section 102
113. Art. 104 Shares of a company held by a nominee of a company
114. Art. 105 Acquisition of own shares
115. Art. 106 Supplemental provisions in relation to section 105
116. Art. 107 Assignment or release of company’s right to purchase own shares
117. Art. 108 Power to redeem preference shares issued before 5 May 1959
118. Art. 109 Treasury shares
119. Art. 110 Incidental payments with respect to acquisition of own shares
120. Art. 111 Effect of company’s failure to redeem or purchase
121. Art. 112 Retention and inspection of documents
122. Art. 113 Membership of holding company
123. Art. 114 Holding by subsidiary of shares in its holding company
124. Art. 115 Civil liability for improper purchase in holding company
125. Art. 116 Return to be made to Registrar
126. Art. 117 Profits available for distribution
127. Art. 118 Prohibition on pre-acquisition profits or losses being treated in holding company’s financial statements as profits available for distribution
128. Art. 119 Distributions in kind: determination of amount
129. Art. 120 Development costs shown as asset of company to be set off against company’s distribution profits
130. Art. 121 The relevant financial statements
131. Art. 122 Consequences of making unlawful distribution
132. Art. 123 Meaning of “distribution”, “capitalisation”, etc., and supplemental provisions
133. Art. 124 Procedures for declarations, payments, etc., of dividends and other things
134. Art. 125 Supplemental provisions in relation to section 124
135. Art. 126 Bonus issues
136. Art. 127 Access to documents during business hours
137. Art. 128 Directors
138. Art. 129 Secretaries
139. Art. 130 Prohibition of body corporate or unincorporated body of persons being director
140. Art. 131 Prohibition of minor being director or secretary
141. Art. 132 Prohibition of undischarged bankrupt being director or secretary or otherwise involved in company
142. Art. 133 Examination as to solvency status
143. Art. 134 Performance of acts by person in dual capacity as director and secretary not permitted
144. Art. 135 Validity of acts of director or secretary
145. Art. 136 Share qualifications of directors
146. Art. 137 Company to have director resident in an EEA state
147. Art. 138 Supplemental provisions concerning bond referred to in section 137(2)
148. Art. 139 Notification requirement as regards non-residency of director
149. Art. 140 Exception to section 137 — companies having real and continuous link with economic activity in State
150. Art. 141 Provisions for determining whether director resident in State
151. Art. 142 Limitation on number of directorships
152. Art. 143 Sanctions for contravention of section 142 and supplemental provisions
153. Art. 144 Appointment of director
154. Art. 145 Appointment of directors to be voted on individually
155. Art. 146 Removal of directors
156. Art. 147 Compensation for wrongful termination, other powers of removal not affected by section 146
157. Art. 148 Vacation of office
158. Art. 149 Register of directors and secretaries
159. Art. 150 Supplemental provisions (including offences) in relation to section 149
160. Art. 151 Particulars to be shown on all business letters of company
161. Art. 152 Entitlement to notify Registrar of changes in directors and secretaries if section 149(8) contravened
162. Art. 153 Provisions as to assignment of office by directors
163. Art. 154 Copies of directors’ service contracts
164. Art. 155 Remuneration of directors
165. Art. 156 Prohibition of tax-free payments to directors
166. Art. 157 Sections 158 to 165 to apply save where constitution provides otherwise
167. Art. 158 General power of management and delegation
168. Art. 159 Managing director
169. Art. 160 Meetings of directors and committees
170. Art. 161 Supplemental provisions about meetings (including provision for acting by means of written resolutions)
171. Art. 162 Holding of any other office or place of profit under the company by director
172. Art. 163 Counting of director in quorum and voting at meeting at which director is appointed
173. Art. 164 Signing, drawing, etc., of negotiable instruments and receipts
174. Art. 165 Alternate directors
175. Art. 166 Minutes of proceedings of directors
176. Art. 167 Audit committees
177. Art. 168 Definition of member
178. Art. 169 Register of members
179. Art. 170 Trusts not to be entered on register of members
180. Art. 171 Register to be evidence
181. Art. 172 Consequences of failure to comply with requirements as to register owing to agent’s default
182. Art. 173 Rectification of register
183. Art. 174 Power to close register
184. Art. 174A General meetings during interim period
185. Art. 175 Annual general meeting
186. Art. 176 The location and means for holding general meetings
187. Art. 176A Participation in general meetings by use of electronic communications technology
188. Art. 177 Extraordinary general meetings
189. Art. 178 Convening of extraordinary general meetings by members
190. Art. 179 Power of court to convene meeting
191. Art. 180 Persons entitled to notice of general meetings
192. Art. 181 Notice of general meetings
193. Art. 181A Notice of rescheduled general meeting during interim period
194. Art. 182 Quorum
195. Art. 183 Proxies
196. Art. 184 Form of proxy
197. Art. 185 Representation of bodies corporate at meetings of companies
198. Art. 186 The business of the annual general meeting
199. Art. 186A Withdrawal or amendment of dividend resolutions
200. Art. 187 Proceedings at meetings
201. Art. 188 Votes of members
202. Art. 189 Right to demand a poll
203. Art. 190 Voting on a poll
204. Art. 191 Resolutions — ordinary resolutions, special resolutions, etc., — meaning
205. Art. 192 Resolutions passed at adjourned meetings
206. Art. 193 Unanimous written resolutions
207. Art. 194 Majority written resolutions
208. Art. 195 Supplemental provisions in relation to section 194
209. Art. 195A Voting on resolutions at general meeting during interim period
210. Art. 196 Single-member companies — absence of need to hold general meetings, etc.
211. Art. 197 Application of this Part to class meetings
212. Art. 198 Registration of, and obligation of company to supply copies of, certain resolutions and agreements
213. Art. 199 Minutes of proceedings of meetings of a company
214. Art. 200 Interpretation (Chapter 7)
215. Art. 201 Chapter 7 — what it does
216. Art. 202 Summary Approval Procedure
217. Art. 203 Declaration to be made in the case of financial assistance for acquisition of shares or transaction with directors
218. Art. 204 Declaration to be made in the case of a reduction in company capital or variation of company capital on reorganisation
219. Art. 205 Declaration to be made in the case of treatment of pre-acquisition profits or losses in a manner otherwise prohibited by section 118(1)
220. Art. 206 Declaration to be made in the case of merger of company
221. Art. 207 Declaration to be made in the case of members’ winding up of solvent company
222. Art. 208 Condition to be satisfied common to declarations referred to in section 204, 205 or 207
223. Art. 209 Condition to be satisfied in relation to declaration referred to in section 206
224. Art. 210 Civil sanctions where opinion as to solvency stated in declaration without reasonable grounds
225. Art. 211 Moratorium on certain restricted activities being carried on and applications to court to cancel special resolution
226. Art. 212 Remedy in case of oppression
227. Art. 213 Form of registers, minutes, etc.
228. Art. 214 Use of computers, etc., for certain company records
229. Art. 215 Definitions for purposes of section 216 concerning registers, etc. and construction of reference to company keeping registers, etc.
230. Art. 216 Where registers and other documents to be kept, right to inspect them, etc.
231. Art. 217 Supplemental provisions in relation to section 216 — “relevant fee”, power to alter the amount of it, offences, etc.
232. Art. 218 Service of notices on members
233. Art. 219 Interpretation and application (Part 5)
234. Art. 220 Connected persons
235. Art. 221 Shadow directors
236. Art. 222 De facto director
237. Art. 223 Duty of each director
238. Art. 224 Directors to have regard to interests of employees
239. Art. 224A Directors to have regard to certain matters where company is, or is likely to be, unable to pay its debts
240. Art. 225 Directors’ compliance statement and related statement
241. Art. 226 Duties of secretary
242. Art. 227 Fiduciary duties of directors — provisions introductory to section 228
243. Art. 228 Statement of principal fiduciary duties of directors
244. Art. 229 Other interests of directors
245. Art. 230 Power of director to act in a professional capacity for company
246. Art. 231 Duty of director to disclose his or her interest in contracts made by company
247. Art. 232 Breaches of certain duties: liability to account and indemnify
248. Art. 233 Power of court to grant relief to officers of company
249. Art. 234 Anticipated claim: similar power of relief as under section 233
250. Art. 235 Any provision exempting officers of company from liability void (subject to exceptions)
251. Art. 236 Loans, etc., by company to directors: evidential provisions
252. Art. 237 Loans, etc., by directors or connected persons to company or holding company: evidential provisions
253. Art. 238 Substantial transactions in respect of non-cash assets and involving directors, etc.
254. Art. 239 Prohibition of loans, etc., to directors and connected persons
255. Art. 240 Arrangements of certain value
256. Art. 241 Reduction in amount of company’s relevant assets
257. Art. 242 Availability of Summary Approval Procedure to permit loans, etc.
258. Art. 243 Intra-group transactions
259. Art. 244 Directors’ expenses
260. Art. 245 Business transactions
261. Art. 246 Transaction or arrangement in breach of section 239 voidable at instance of company
262. Art. 247 Personal liability for company debts in certain cases
263. Art. 248 Offence for contravention of section 239
264. Art. 249 Contracts of employment of directors — control by members over guaranteed periods of employment
265. Art. 250 Anti-avoidance provision — section 249
266. Art. 251 Approval of company necessary for payment by it to director or directors’ dependants for loss of office
267. Art. 252 Approval of company necessary for payment to director of compensation in connection with transfer of property
268. Art. 253 Duty of director to disclose to company payments to be made to him or her in connection with transfer of shares in company
269. Art. 254 “Existing legal obligation”— definition and other provisions in relation to sections 251 to 253
270. Art. 255 Contracts with sole members
271. Art. 256 Interpretation generally (Chapter 5)
272. Art. 257 “Disclosable interest” — meaning of that term
273. Art. 258 Circumstances in which person is to be regarded as having disclosable interest in shares or debentures
274. Art. 259 Circumstances in which person shall be regarded as having ceased to have disclosable interest
275. Art. 260 Interests that are not disclosable interests for the purposes of this Chapter
276. Art. 261 Duty to notify disclosable interests — first of the 5 cases in which duty arises — interests held at commencement of Chapter
277. Art. 262 Second and third cases in which duty to notify arises — interests acquired or ceasing to be held
278. Art. 263 Fourth and fifth cases in which duty to notify arises — grant or assignment of subscription rights, etc.
279. Art. 264 Application of sections 261 to 263 and exceptions to them
280. Art. 265 Mode of notification by directors and secretaries under this Chapter
281. Art. 266 Enforcement of notification obligation
282. Art. 267 Register of interests: contents and entries
283. Art. 268 Supplemental provisions in relation to section 267
284. Art. 269 Register of interests: removal of entries from it
285. Art. 270 Meaning of “in default” in context of sanctions specified in respect of officers (whether directors or secretaries or not)
286. Art. 271 Presumption that default permitted and certain defence
287. Art. 271A Early warning tools
288. Art. 272 What this Part contains and use of prefixes — “Companies Act” and “IFRS”
289. Art. 273 Overall limitation on discretions with respect to length of financial year and annual return date
290. Art. 274 Interpretation (Part 6): provisions relating to financial statements
291. Art. 275 Interpretation (Part 6): other definitions and construction provisions
292. Art. 276 Construction of references to realised profits
293. Art. 277 Construction of references to exemption
294. Art. 227A Certain companies may apply provisions of Act to certain earlier financial years
295. Art. 278 Accounting standards generally — power of Minister to specify
296. Art. 279 US accounting standards may, in limited cases, be availed of for particular transitional period
297. Art. 280 Regulations may permit use of other internationally recognised accounting standards for a particular transitional period
298. Art. 280A Qualification of company as small company: general
299. Art. 280B Qualification of company as small company: holding company
300. Art. 280C Small companies regime
301. Art. 280D Qualification of company as micro company
302. Art. 280E Micro companies regime
303. Art. 280F Qualification of company as medium company: general
304. Art. 280G Qualification of company as medium company: holding company
305. Art. 280H Qualification of company as large company
306. Art. 280I Treatment of qualifying conditions in respect of certain financial years
307. Art. 281 Obligation to keep adequate accounting records
308. Art. 282 Basic requirements for accounting records
309. Art. 283 Where accounting records are to be kept
310. Art. 284 Access to accounting records
311. Art. 285 Retention of accounting records
312. Art. 286 Accounting records: offences
313. Art. 287 Financial year end date
314. Art. 288 Financial year
315. Art. 289 Statutory financial statements to give true and fair view
316. Art. 290 Obligation to prepare entity financial statements under relevant financial reporting framework
317. Art. 291 Companies Act entity financial statements
318. Art. 292 IFRS entity financial statements
319. Art. 293 Obligation to prepare group financial statements under relevant financial reporting framework
320. Art. 294 Companies Act group financial statements
321. Art. 295 IFRS group financial statements
322. Art. 296 Consistency of financial statements
323. Art. 297 Exemption from consolidation: size of group
324. Art. 298 Application of section 297 in certain circumstances and cessation of exemption
325. Art. 299 Exemption from consolidation: holding company that is subsidiary undertaking of undertaking registered in EEA
326. Art. 300 Exemption from consolidation: holding company that is subsidiary undertaking of undertaking registered outside EEA
327. Art. 301 Exemption from consolidation: holding company with all of its subsidiary undertakings excluded from consolidation
328. Art. 302 Exemption from consolidation where IFRS so permits
329. Art. 303 Subsidiary undertakings included in the group financial statements
330. Art. 304 Treatment of entity profit and loss account where group financial statements prepared
331. Art. 305 Disclosure of directors’ remuneration
332. Art. 305A Payments to third parties for services of directors
333. Art. 306 Supplemental provisions in relation to section 305
334. Art. 307 Obligation to disclose information about directors’ benefits: loans, quasi-loans, credit transactions and guarantees
335. Art. 308 Supplemental provisions in relation to section 307 (including certain exemptions from its terms)
336. Art. 309 Other arrangements and transactions in which the directors, etc., have material interest
337. Art. 310 Credit Institutions: exceptions to disclosure by holding company under sections 307 to 309 in the case of connected persons and certain officers
338. Art. 311 Credit Institutions: disclosures by holding company of aggregate amounts in respect of connected persons
339. Art. 312 Credit Institutions: requirement for register, etc., in the case of holding company as respects certain information
340. Art. 313 Requirements of banking law not prejudiced by sections 307 to 312 and minimum monetary threshold for section 312
341. Art. 314 Information on related undertakings
342. Art. 315 Information on related undertakings: exemption from disclosures
343. Art. 316 Information on related undertakings: provision for certain information to be annexed to annual return
344. Art. 317 Disclosures of particulars of staff
345. Art. 318 Details of authorised share capital, allotted share capital and movements
346. Art. 319 Financial assistance for purchase of own shares
347. Art. 320 Holding of own shares or shares in holding undertaking
348. Art. 321 Disclosure of accounting policies
349. Art. 322 Disclosure of remuneration for audit, audit-related and non-audit work
350. Art. 323 Information on arrangements not included in balance sheet
351. Art. 324 Approval and signing of statutory financial statements by board of directors
352. Art. 325 Obligation to prepare directors’ report for every financial year
353. Art. 326 Directors’ report: general matters
354. Art. 327 Directors’ report: business review
355. Art. 328 Directors’ report: acquisition or disposal of own shares
356. Art. 329 Directors’ report: interests in shares and debentures
357. Art. 330 Directors’ report: statement on relevant audit information
358. Art. 331 Directors’ report: copy to be included of any notice issued under certain banking legislation
359. Art. 332 Approval and signing of directors’ report
360. Art. 333 Statutory financial statements must be audited (unless audit exemption availed of)
361. Art. 334 Right of members to require audit despite audit exemption otherwise being available
362. Art. 335 Statement to be included in balance sheet if audit exemption availed of
363. Art. 336 Statutory auditors’ report on statutory financial statements
364. Art. 337 Signature of statutory auditor’s report
365. Art. 338 Circulation of statutory financial statements
366. Art. 339 Right to demand copies of financial statements and reports
367. Art. 340 Requirements in relation to publication of financial statements
368. Art. 341 Financial statements and reports to be laid before company in general meeting
369. Art. 342 Annual return
370. Art. 343 Obligation to make annual return
371. Art. 344 Special provision for annual return delivered in a particular form
372. Art. 345 Annual return date
373. Art. 346 Alteration of annual return date
374. Art. 347 Documents to be annexed to annual return: all cases
375. Art. 348 Documents to be annexed to annual returns: certain cases
376. Art. 349 First annual return: exception from requirement to annex statutory financial statements
377. Art. 350 Qualification of company as small or medium company
378. Art. 351 Exemptions in respect of directors’ report in the case of small and medium companies
379. Art. 352 Exemption from filing certain information for small and medium companies
380. Art. 353 Abridged financial statements for a small company
381. Art. 354 Abridged financial statements for a medium company
382. Art. 355 Approval and signing of abridged financial statements
383. Art. 356 Special report of the statutory auditors on abridged financial statements
384. Art. 357 Subsidiary undertakings exempted from annexing their statutory financial statements to annual return
385. Art. 358 Main conditions for audit exemption — non-group situation
386. Art. 359 Main conditions for audit exemption — group situation
387. Art. 360 Audit exemption
388. Art. 361 Audit exemption not available where notice under section 334 served
389. Art. 362 Audit exemption not available where company or subsidiary undertaking falls within a certain category
390. Art. 363 Audit exemption (non-group situation) not available in certain cases
391. Art. 364 Audit exemption (group situation) not available in certain cases
392. Art. 365 Dormant company audit exemption
393. Art. 366 Voluntary revision of defective statutory financial statements
394. Art. 367 Content of revised financial statements or revised report
395. Art. 368 Approval and signature of revised financial statements
396. Art. 369 Approval and signature of revised directors’ report
397. Art. 370 Statutory auditors’ report on revised financial statements and revised report
398. Art. 371 Cases where company has availed itself of audit exemption
399. Art. 372 Statutory auditors’ report on revised directors’ report alone
400. Art. 373 Effect of revision
401. Art. 374 Publication of revised financial statements and reports
402. Art. 375 Laying of revised financial statements or a revised report
403. Art. 376 Delivery of revised financial statements or a revised report
404. Art. 377 Small and medium companies
405. Art. 378 Application of this Chapter in cases where audit exemption available, etc.
406. Art. 379 Modifications of Act
407. Art. 380 Statutory auditors — general provisions (including as to the interpretation of provisions providing for auditors’ term of office)
408. Art. 381 Remuneration of statutory auditors
409. Art. 382 Appointment of statutory auditors — first such appointments and powers of members vis a vis directors
410. Art. 383 Subsequent appointments of statutory auditors (including provision for automatic re-appointment of auditors at annual general meetings)
411. Art. 384 Appointment of statutory auditors by directors in other cases, etc.
412. Art. 385 Appointment of statutory auditors: failure to appoint
413. Art. 386 Right of access to accounting records
414. Art. 387 Right to information and explanations concerning company
415. Art. 388 Right to information and explanations concerning subsidiary undertakings
416. Art. 389 Offence to make false statements to statutory auditors
417. Art. 390 Obligation to act with professional integrity
418. Art. 391 Statutory auditors’ report on statutory financial statements
419. Art. 392 Report to Registrar and to Director: accounting records
420. Art. 393 Report to Registrar and Director: category 1 and 2 offences
421. Art. 394 Removal of statutory auditors: general meeting
422. Art. 395 Restrictions on removal of statutory auditor
423. Art. 396 Extended notice requirement in cases of certain appointments, removals, etc., of auditors
424. Art. 397 Right of statutory auditors to make representations where their removal or non-re-appointment proposed
425. Art. 398 Statutory auditors removed from office: their rights to get notice of, attend and be heard at general meeting
426. Art. 399 Removal of statutory auditors: statement from statutory auditors where audit exemption availed of by company
427. Art. 400 Resignation of statutory auditors: general
428. Art. 401 Resignation of statutory auditor: requisition of general meeting
429. Art. 402 Resignation of statutory auditors: right to get notice of, attend, and be heard at general meeting
430. Art. 403 Duty of auditor to notify Supervisory Authority regarding cessation of office
431. Art. 404 Duty of company to notify Supervisory Authority of auditor’s cessation of office
432. Art. 405 Prohibition on acting in relation to audit while disqualification order in force
433. Art. 406 False statements in returns, financial statements, etc.
434. Art. 407 Transitional provision — companies accounting by reference to Sixth Schedule to Act of 1963
435. Art. 408 Definitions (Part 7)
436. Art. 409 Registration of charges created by companies
437. Art. 410 Duty of company with respect to registration under section 409 and right of others to effect registration
438. Art. 411 Duty of company to register charges existing on property acquired
439. Art. 412 Priority of charges
440. Art. 413 Registration and priority of judgment mortgages
441. Art. 414 Register of charges
442. Art. 415 Certificate of registration
443. Art. 416 Entries of satisfaction and release of property from charge
444. Art. 417 Extension of time for registration of charges and rectification of register
445. Art. 418 Copies of instruments creating charges to be kept
446. Art. 419 Registration of charges created prior to commencement of this Part
447. Art. 420 Transitional provisions in relation to priorities of charges
448. Art. 421 Netting of Financial Contracts Act 1995 not to affect registration requirements
449. Art. 422 Liability of trustees for debenture holders
450. Art. 423 Perpetual debentures
451. Art. 424 Power to re-issue redeemed debentures
452. Art. 425 Saving of rights of certain mortgagees in case of re-issued debentures
453. Art. 426 Specific performance of contracts to subscribe for debentures
454. Art. 427 Registration against company of certain matters prohibited
455. Art. 428 Appointment of receiver under powers contained in instrument: construction of such reference
456. Art. 429 Notification that receiver has been appointed
457. Art. 430 Information to be given when receiver is appointed in certain circumstance
458. Art. 431 Contents of statement to be submitted to receiver
459. Art. 432 Consequences of contravention of section 430(1)(b) or 431
460. Art. 433 Disqualification for appointment as receiver
461. Art. 434 Resignation of receiver
462. Art. 435 Removal of receiver
463. Art. 436 Notice to Registrar of appointment of receiver, and of receiver ceasing to act
464. Art. 437 Powers of receiver
465. Art. 438 Power of receiver and certain others to apply to court for directions and receiver’s liability on contracts
466. Art. 439 Duty of receiver selling property to get best price reasonably obtainable, etc.
467. Art. 440 Preferential payments when receiver is appointed under floating charge
468. Art. 441 Delivery to Registrar of accounts of receivers
469. Art. 442 Enforcement of duty of receivers to make returns
470. Art. 443 Power of court to order the return of assets improperly transferred
471. Art. 443A Remuneration of receivers
472. Art. 444 Power of court to fix remuneration of receiver
473. Art. 445 Court may end or limit receivership on application of liquidator
474. Art. 446 Director of Corporate Enforcement may request production of receiver’s books
475. Art. 447 Prosecution of offences committed by officers and members of company
476. Art. 448 Reporting to Director of Corporate Enforcement of misconduct by receivers
477. Art. 449 Interpretation (Chapter 1)
478. Art. 450 Scheme meetings — convening of such by directors and court’s power to summon such meetings
479. Art. 451 Court’s power to stay proceedings or restrain further proceedings
480. Art. 452 Information as to compromises or arrangements with members and creditors
481. Art. 453 Circumstances in which compromise or arrangement becomes binding on creditors or members concerned
482. Art. 454 Supplemental provisions in relation to section 453
483. Art. 455 Provisions to facilitate reconstruction and amalgamation of companies
484. Art. 456 Interpretation (Chapter 2)
485. Art. 457 Right to buy out shareholders dissenting from scheme or contract approved by majority and right of such shareholders to be bought out
486. Art. 458 Additional requirement to be satisfied, in certain cases, for right to buy out to apply
487. Art. 459 Supplementary provisions in relation to sections 457 and 458 (including provision for applications to court)
488. Art. 460 Construction of certain references in Chapter to beneficial ownership, application of Chapter to classes of shares, etc.
489. Art. 461 Interpretation (Chapter 3)
490. Art. 462 Requirements for Chapter to apply
491. Art. 463 Mergers to which Chapter applies — definitions and supplementary provision
492. Art. 464 Merger may not be put into effect save in accordance with the relevant provisions of this Act
493. Art. 465 Chapters 1 and 3: mutually exclusive modes of proceeding to achieve merger
494. Art. 466 Common draft terms of merger
495. Art. 467 Directors’ explanatory report
496. Art. 468 Expert’s report
497. Art. 469 Merger financial statement
498. Art. 470 Registration and publication of documents
499. Art. 471 Inspection of documents
500. Art. 472 Non-application of subsequent provisions of Chapter where Summary Approval Procedure employed and effect of resolution referred to in section 202(1)(a)(ii)
501. Art. 473 General meetings of merging companies
502. Art. 474 Electronic means of making certain information available for purposes of section 473
503. Art. 475 Meetings of classes of shareholders
504. Art. 476 Purchase of minority shares
505. Art. 477 Application for confirmation of merger by court
506. Art. 478 Protection of creditors
507. Art. 479 Preservation of rights of holders of securities
508. Art. 480 Confirmation order
509. Art. 481 Certain provisions not to apply where court so orders
510. Art. 482 Registration and publication of confirmation of merger
511. Art. 483 Civil liability of directors and experts
512. Art. 484 Criminal liability for untrue statements in merger documents
513. Art. 485 Interpretation (Chapter 4)
514. Art. 486 Requirements for Chapter to apply
515. Art. 487 Divisions to which this Chapter applies — definitions and supplementary provisions
516. Art. 488 Division may not be put into effect save under and in accordance with this Chapter
517. Art. 489 Chapters 1 and 4: mutually exclusive modes of proceeding to achieve division
518. Art. 490 Common draft terms of division
519. Art. 491 Directors’ explanatory report
520. Art. 492 Expert’s report
521. Art. 493 Division financial statement
522. Art. 494 Registration and publication of documents
523. Art. 495 Inspection of documents
524. Art. 496 General meetings of companies involved in a division
525. Art. 497 Electronic means of making certain information available for purposes of section 496
526. Art. 498 Meetings of classes of shareholder
527. Art. 499 Purchase of minority shares
528. Art. 500 Application for confirmation of division by court
529. Art. 501 Protection of creditors and allocation of liabilities
530. Art. 502 Preservation of rights of holders of securities
531. Art. 503 Confirmation order
532. Art. 504 Certain provisions not to apply where court so orders
533. Art. 505 Registration and publication of confirmation of division
534. Art. 506 Civil liability of directors and experts
535. Art. 507 Criminal liability for untrue statements in division documents
536. Art. 508 Interpretation (Part 10)
537. Art. 509 Power of court to appoint examiner
538. Art. 510 Petition for court
539. Art. 511 Independent expert’s report
540. Art. 512 Supplemental provisions in relation to sections 510 and 511 — other matters to be mentioned in petition, hearing of petition, etc.
541. Art. 513 Cases in which independent expert’s report not available at required time: powers of court
542. Art. 514 Certain liabilities may not be certified under section 529(2)
543. Art. 515 Creditors to be heard
544. Art. 516 Availability of independent expert’s report
545. Art. 517 Related companies
546. Art. 518 Duty to act in utmost good faith
547. Art. 519 Qualification of examiners
548. Art. 520 Effect of petition to appoint examiner on creditors and others
549. Art. 520A Restrictions on certain contracts during examinership
550. Art. 521 Restriction on payment of pre-petition debts
551. Art. 522 Effect on receiver or provisional liquidator of order appointing examiner
552. Art. 523 Disapplication of section 440 to receivers in certain circumstances
553. Art. 524 Powers of an examiner
554. Art. 525 Repudiation by examiner of contracts made before period of protection and of negative pledge clauses whenever made: prohibitions and restrictions
555. Art. 526 Production of documents and evidence
556. Art. 527 No lien over company’s books, records, etc.
557. Art. 528 Further powers of court
558. Art. 529 Incurring of certain liabilities by examiner
559. Art. 530 Power to deal with charged property, etc.
560. Art. 531 Notification of appointment of examiner
561. Art. 532 General provisions as to examiners — resignation, filling of vacancy, etc.
562. Art. 533 Hearing regarding irregularities
563. Art. 534 Report by examiner
564. Art. 535 Procedure where examiner unable to secure agreement or formulate proposals for compromise or scheme of arrangement
565. Art. 536 Content of examiner’s report
566. Art. 537 Repudiation of certain contracts
567. Art. 538 Appointment of creditors’ committee
568. Art. 539 Proposals for compromise or scheme of arrangement
569. Art. 540 Consideration by members and creditors of proposals
570. Art. 541 Confirmation of proposals
571. Art. 542 Supplemental provisions in relation to section 541
572. Art. 543 Objection to confirmation by court of proposals
573. Art. 544 Provisions with respect to leases
574. Art. 545 What this Chapter contains
575. Art. 546 Definitions (Chapter 4)
576. Art. 547 Circumstances in relation to which subsequent provisions of this Chapter have effect
577. Art. 548 General rule: liability of third person not affected by compromise or scheme of arrangement
578. Art. 549 Enforcement by creditor of liability: restrictions in that regard unless certain procedure employed to the benefit of third person
579. Art. 550 Payment by third person to creditor post period of protection — statutory subrogation in favour of third person in certain circumstances
580. Art. 551 Saving for cases falling within section 520(4)(f) and cases where third person discharged or released from liability
581. Art. 552 Cessation of protection of company and termination of appointment of examiner
582. Art. 553 Revocation
583. Art. 554 Costs and remuneration of examiners
584. Art. 555 Publicity
585. Art. 556 Hearing of proceedings otherwise than in public
586. Art. 557 Power of court to order the return of assets which have been improperly transferred
587. Art. 558 Reporting to Director of Corporate Enforcement of misconduct by examiners
588. Art. 558A Interpretation (Part 10A)
589. Art. 558B Requirements where eligible company wishes to avail of rescue plan
590. Art. 558C Process adviser to determine whether eligible company has reasonable prospect of survival
591. Art. 558D Process adviser to prepare report
592. Art. 558E Resolution to appoint process adviser
593. Art. 558F Process adviser’s duty to keep determination under section 558C under review
594. Art. 558G Duties of directors of eligible company in relation to process adviser
595. Art. 558H Process adviser’s duty to determine relevant court
596. Art. 558I Process adviser’s duty to seek provision of email addresses
597. Art. 558J Process adviser to give notice of appointment
598. Art. 558K Process adviser to give notice to employees, creditors, etc.
599. Art. 558L Notice to creditor where eligible company has excludable debt
600. Art. 558M Relevant court’s powers where receiver or provisional liquidator previously appointed
601. Art. 558N Relevant court’s power to stay proceedings or restrain further proceedings
602. Art. 558O Require-ments following giving of notice to creditor under section 558K
603. Art. 558P Repudiation, affirmation and variation of certain contracts
604. Art. 558Q Process adviser’s duty to prepare rescue plan
605. Art. 558R Further provision with respect to leases
606. Art. 558S Procedure where process adviser unable to prepare rescue plan
607. Art. 558T Process adviser’s duty to call meeting of members and creditors
608. Art. 558U Notice of meeting under section 558T
609. Art. 558V Proceedings at meeting under section 558T
610. Art. 558W Proxies
611. Art. 558X Supplemen-tal provisions in relation to section 558W
612. Art. 558Y Consideration by members and creditors of rescue plan
613. Art. 558Z Notification of approval of rescue plan
614. Art. 558ZA Process adviser’s report
615. Art. 558ZB Confirmation of rescue plan
616. Art. 558ZC Objection to rescue plan
617. Art. 558ZD Court hearing in case of objection
618. Art. 558ZE Supplemental provisions in relation to section 558ZD and section 558ZZ
619. Art. 558ZF Definitions (Chapter 7) and savings
620. Art. 558ZG Circumstances in relation to which subsequent provisions of Chapter have effect
621. Art. 558ZH General rule: liability of third person not affected by rescue plan
622. Art. 558ZI Enforcement by creditor of liability: restrictions in that regard unless certain procedure employed to benefit of third person
623. Art. 558ZJ Payment by third person to creditor post rescue period - statutory subrogation in favour of third person in certain circumstances
624. Art. 558ZK Conclusion of rescue period and termination of appointment of process adviser
625. Art. 558ZL Power of relevant court to revoke rescue plan where fraud
626. Art. 558ZM Power of relevant court to order the return of assets improperly transferred
627. Art. 558ZN Director’s power to examine books and records
628. Art. 558ZO Reporting to Director of Corporate Enforcement of misconduct by process advisers
629. Art. 558ZP Offence of acting as process adviser when unqualified
630. Art. 558ZQ Offence where director fails to disclose information or misleads process adviser
631. Art. 558ZR Prosecution of officers and members of company
632. Art. 558ZS Powers of process adviser
633. Art. 558ZT Production of documents and evidence
634. Art. 558ZU No lien over eligible company’s books, records, etc.
635. Art. 558ZV Power to deal with charged property etc.
636. Art. 558ZW Resignation of process adviser
637. Art. 558ZX General provisions as to process advisers - resignation, filling of vacancy, etc.
638. Art. 558ZY Process adviser: remuneration, costs and expenses
639. Art. 558ZZ Application to relevant court for review of remuneration etc. of process adviser
640. Art. 558ZAA Incurring of certain liabilities by process adviser
641. Art. 558ZAB Priority
642. Art. 558ZAC Effect on certain sections where application to relevant court
643. Art. 558ZAD Power to apply to relevant court for determination of questions or concerning exercise of powers
644. Art. 558ZAE Hearing of proceedings other than in public
645. Art. 558ZAF High Court’s power to remit proceedings to Circuit Court
646. Art. 558ZAG Representation of bodies corporate at meetings held under this Part
647. Art. 558ZAH Retention of records
648. Art. 558ZAI Service of notices
649. Art. 558ZAJ Regulations to remove difficulties
650. Art. 559 Interpretation (Part 11)
651. Art. 560 Restriction of this Part
652. Art. 561 Modes of winding up — general statement as to position under Act
653. Art. 562 Types of voluntary winding up — general statement as to position under Act
654. Art. 563 Provisions apply to either mode of winding up unless the contrary appears
655. Art. 564 Jurisdiction to wind up companies and rules of court
656. Art. 565 Powers of court cumulative
657. Art. 566 Court may have regard to wishes of creditors or contributories
658. Art. 567 Application of certain provisions to companies not in liquidation
659. Art. 568 Application of Chapter
660. Art. 569 Circumstances in which company may be wound up by the court
661. Art. 570 Circumstances in which company deemed to be unable to pay its debts
662. Art. 571 Provisions as to applications for winding up
663. Art. 572 Powers of court on hearing petition
664. Art. 573 Appointment of provisional liquidator
665. Art. 574 Power to stay or restrain proceedings against company
666. Art. 575 Appointment of liquidator by the court
667. Art. 576 Effect of winding-up order
668. Art. 577 Saving for rights of creditors and contributories
669. Art. 578 Application of Chapter
670. Art. 579 Procedure for and commencement of members’ voluntary winding up
671. Art. 580 Companies of fixed duration, etc.: alternative means of commencing members’ voluntary winding up
672. Art. 581 Publication of resolution to wind up voluntarily
673. Art. 582 Protections and remedies for creditors in cases where declaration of solvency made
674. Art. 583 Power of company to appoint liquidators
675. Art. 584 Duty of liquidator to call creditors’ meeting if of opinion that company unable to pay its debts
676. Art. 585 Application of Chapter
677. Art. 586 Resolution for and commencement of creditors’ voluntary winding up
678. Art. 587 Meeting of creditors
679. Art. 588 Appointment of liquidator
680. Art. 589 Commencement of court ordered winding up
681. Art. 590 Commencement of voluntary winding up
682. Art. 591 Copy of order for winding up or appointment to be forwarded to Registrar
683. Art. 592 Notice by voluntary liquidator of his or her appointment
684. Art. 593 Statement of company’s affairs
685. Art. 594 Supplemental provisions in relation to section 593
686. Art. 595 Notification that a company is in liquidation, etc.
687. Art. 596 Custody of company’s property
688. Art. 597 Circumstances in which floating charge is invalid
689. Art. 598 Other circumstances in which floating charge is invalid
690. Art. 598A Validity of floating charge in certain circumstances
691. Art. 599 Related company may be required to contribute to debts of company being wound up
692. Art. 600 Pooling of assets of related companies
693. Art. 601 Power of liquidator to accept shares as consideration for sale of property of company
694. Art. 602 Voidance of dispositions of property, etc. after commencement of winding up
695. Art. 603 Voidance of executions against property of company
696. Art. 604 Unfair preference: effect of winding up on antecedent and other transactions
697. Art. 605 Liabilities and rights of persons who have been unfairly preferred
698. Art. 606 Restriction of rights of creditor as to execution or attachment in case of company being wound up
699. Art. 607 Duties of sheriff as to goods taken in execution
700. Art. 608 Power of the court to order return of assets which have been improperly transferred
701. Art. 609 Personal liability of officers of company where adequate accounting records not kept
702. Art. 610 Civil liability for fraudulent or reckless trading of company
703. Art. 611 Supplemental provisions in relation to section 610
704. Art. 612 Power of court to assess damages against certain persons
705. Art. 613 Directors of holding company: power of court to assess damages against them
706. Art. 614 Vesting of property of company in liquidator
707. Art. 615 Disclaimer of onerous property in case of company being wound up
708. Art. 616 Rescission of certain contracts and provisions supplemental to section 615
709. Art. 617 Costs, etc. in winding up
710. Art. 618 Distribution of property of company
711. Art. 619 Application of bankruptcy rules in winding up of insolvent companies
712. Art. 620 Debts which may be proved
713. Art. 621 Preferential payments in a winding up
714. Art. 622 Supplemental provisions in relation to section 621
715. Art. 623 Unclaimed dividends and balances to be paid into a particular account
716. Art. 624 Duty of liquidator to administer, distribute, etc., property of company
717. Art. 625 How liquidator is to be described and validity of acts
718. Art. 626 Powers of provisional liquidators
719. Art. 627 Liquidator’s powers
720. Art. 628 Summoning general meetings of the company, etc.
721. Art. 629 Notice to be given with respect to exercise of powers, restrictions on self-dealing, etc.
722. Art. 630 Restrictions in creditors’ voluntary winding up and procedures in case of certain defaults
723. Art. 631 Power to apply to court for determination of questions or concerning exercise of powers
724. Art. 632 No lien over company’s books, records, etc.
725. Art. 633 Qualifications for appointment as liquidator or provisional liquidator — general
726. Art. 634 Supplemental provisions in relation to section 633 (including requirements for professional indemnity cover)
727. Art. 635 Specific disqualification from appointment as liquidator or provisional liquidator
728. Art. 636 Appointment and removal in a members’ voluntary winding up
729. Art. 637 Appointment and removal in a creditors’ voluntary winding up
730. Art. 638 Appointment and removal by the court
731. Art. 639 Consent to act
732. Art. 640 Position when there is more than one liquidator
733. Art. 641 Resignation of liquidator
734. Art. 642 Prohibition on rewards for appointment
735. Art. 643 Notifications and filings of appointments and removals
736. Art. 644 Custody of books and property upon vacation of office
737. Art. 645 Provisional liquidator’s remuneration
738. Art. 646 Liquidator’s remuneration — procedure for fixing liquidator’s entitlement thereto
739. Art. 647 Liquidator’s entitlement to receive payment where entitlement to remuneration exists
740. Art. 648 Supplemental provisions in relation to sections 646 and 647
741. Art. 649 Disclosure of interest by creditors etc. at creditors’ meeting
742. Art. 650 Duty of liquidators to include certain information in returns, etc.
743. Art. 651 Penalty for default of liquidator in making certain accounts and returns
744. Art. 652 Enforcement of duty of liquidator to make returns
745. Art. 653 Director’s power to examine books and records
746. Art. 654 Liability of contributory
747. Art. 655 Liability as contributories of past and present members
748. Art. 656 Settlement of list of contributories
749. Art. 657 Power to make calls
750. Art. 658 Adjustment of rights of contributories
751. Art. 659 Payment of debts due by contributory to the company and extent to which set-off allowed
752. Art. 660 Order in relation to contributory to be conclusive evidence
753. Art. 661 Liability in case of death of contributory
754. Art. 662 Civil Liability Act 1961 not affected
755. Art. 663 Bankruptcy of contributory
756. Art. 664 Corporate insolvency of contributory
757. Art. 665 Winding up of company that had been an unlimited company before re-registration
758. Art. 666 Appointment of committee of inspection in court ordered winding up
759. Art. 667 Appointment of committee of inspection in a creditors’ voluntary winding up
760. Art. 668 Constitution and proceedings of committee of inspection
761. Art. 669 Power to annul order for winding up or to stay winding up
762. Art. 670 Attendance of officers of company at meetings
763. Art. 671 Power of court to summon persons for examination
764. Art. 672 Order for payment or delivery of property against person examined under section 671
765. Art. 673 Delivery of property of company to liquidator
766. Art. 674 Power to exclude creditors not proving in time
767. Art. 675 Order for arrest and seizure, etc.
768. Art. 676 Provisions as to arrangement binding creditors
769. Art. 677 Effect of winding up on business and status of company
770. Art. 678 Actions against company stayed on winding-up order
771. Art. 679 Director may direct convening of meetings
772. Art. 680 Duty of liquidator to call meeting at end of each year
773. Art. 681 Information about progress of liquidation
774. Art. 682 Liquidator to report on conduct of directors
775. Art. 683 Obligation (unless relieved) of liquidator of insolvent company to apply for restriction of directors
776. Art. 684 Inspection of books by creditors and contributories
777. Art. 685 Resolutions passed at adjourned meetings of creditors and contributories
778. Art. 686 Books of company to be evidence in civil proceedings
779. Art. 687 Liquidator may have regard to wishes of creditors and contributories
780. Art. 688 Reporting to Director of misconduct by liquidators
781. Art. 689 Meetings directed by the court
782. Art. 690 Provisions as to meetings of creditors, contributories and members generally
783. Art. 690A Creditors’ meetings conducted by electronic means during interim period
784. Art. 691 Entitlement to attend and notice
785. Art. 692 Location of meeting
786. Art. 693 Costs of meetings
787. Art. 694 Chairperson
788. Art. 695 Passing resolutions
789. Art. 696 Registration of resolutions of creditors, contributories and members
790. Art. 697 Proceedings at the meeting
791. Art. 698 Entitlement to vote of creditors
792. Art. 699 Provisions consequent on section 698 regarding secured creditors: deemed surrender of security, etc.
793. Art. 700 Duties of chairperson
794. Art. 701 Proxies
795. Art. 702 Supplemental provisions in relation to section 701: time for lodging proxies, etc.
796. Art. 703 Representation of bodies corporate at meetings held during winding up
797. Art. 704 Dissolution of company by court
798. Art. 705 Final meeting and dissolution in members’ voluntary winding up
799. Art. 706 Final meeting and dissolution in creditors’ voluntary winding up
800. Art. 707 Disposal of books and papers of company in winding up
801. Art. 708 Power of court to declare dissolution of company void
802. Art. 709 Disposal of documents filed with Registrar
803. Art. 710 Definition (Chapter 15)
804. Art. 711 Publication in relation to insolvency proceedings
805. Art. 712 Confirmation of creditors’ voluntary winding up
806. Art. 713 Provision of certain documents to liquidator
807. Art. 714 Language of claims
808. Art. 715 Application of certain provisions of Chapter and construction of certain references to company, relevant person, etc.
809. Art. 716 Offence for failure to make disclosure, or deliver certain things, to liquidator
810. Art. 717 Certain fraudulent acts within 12 months preceding winding up or any time thereafter: offences
811. Art. 718 Other fraudulent acts (relating to obtaining credit, irregular pledges, etc.) within 12 months preceding winding up or any time thereafter: offences
812. Art. 719 Material omission in statement relating to company’s affairs, failure to report false debt, etc.
813. Art. 720 Additional offence with respect to section 718(c) and certain defences with respect to foregoing matters
814. Art. 721 Other frauds by officers of companies which have gone into liquidation: offence
815. Art. 722 Fraudulent trading of company: offence
816. Art. 723 Prosecution of offences committed by officers and members of company
817. Art. 724 Supplemental provisions in relation to section 723: duty to provide assistance to D.P.P. and Director of Corporate Enforcement
818. Art. 724A Interpretation (Part 12)
819. Art. 724B Disclosure of Information by Registrar of Beneficial Ownership
820. Art. 725 When Registrar may strike company off register
821. Art. 726 Grounds for involuntary strike off
822. Art. 727 Registrar’s notice to company of intention to strike it off register
823. Art. 728 Contents of Registrar’s notice to company
824. Art. 729 Meaning of remedial step
825. Art. 730 Public notice of intention to strike company off register
826. Art. 731 Conditions for voluntary strike off
827. Art. 732 Public notice in case of voluntary strike off
828. Art. 733 Striking off (involuntary and voluntary cases) and dissolution
829. Art. 734 Effect of removal and dissolution
830. Art. 735 Power of Director to obtain information
831. Art. 736 Application of Chapter
832. Art. 737 Restoration on application to Registrar
833. Art. 738 Restoration on application to court
834. Art. 739 Requirements for application to court under section 738
835. Art. 740 Terms of court order on application under section 738
836. Art. 741 Court order for restoration on application of Registrar
837. Art. 742 Supplementary court orders
838. Art. 743 Meaning of court
839. Art. 744 Transitional provision for companies struck off register before commencement of this Chapter
840. Art. 745 Disclosure of information by Revenue Commissioners to Registrar
841. Art. 746 Interpretation (Part 13)
842. Art. 747 Investigation of company’s affairs by court appointed inspectors on application of company etc.
843. Art. 748 Investigation of company’s affairs by court appointed inspectors on application of Director
844. Art. 749 Court may give directions in relation to investigation
845. Art. 750 Power of inspector to expand investigation into affairs of related bodies corporate
846. Art. 751 Order for inspection of books or documents of company in liquidation
847. Art. 752 Expanded meaning of “officer” and “agent” for purposes of sections 753 to 757
848. Art. 753 Duty of company officer or agent to produce books or documents and give assistance
849. Art. 754 Inspector may require other persons to produce books or documents and give assistance
850. Art. 755 Supplementary power to compel production of books or documents in relation to certain banking transactions
851. Art. 756 Power of inspector to examine officers, agents and others
852. Art. 757 Court may make order in relation to default in production of books or documents, etc.
853. Art. 758 Report of inspectors appointed under section 747(1) or 748(1)
854. Art. 759 Distribution of inspectors’ report
855. Art. 760 Court may make order after considering inspectors’ report
856. Art. 761 Director may present petition for winding up following consideration of report
857. Art. 762 Expenses of investigation by court appointed inspector
858. Art. 763 Investigation of share dealing by inspector appointed by Director
859. Art. 764 Investigation of company ownership by inspector appointed by Director
860. Art. 765 Application of certain provisions to investigation of company ownership
861. Art. 766 Expenses of investigation of company ownership
862. Art. 767 Director’s power to require information as to persons interested in shares or debentures
863. Art. 768 Director may impose restrictions on shares
864. Art. 769 Director may lift restrictions imposed on shares under section 768
865. Art. 770 Director shall give notice of direction
866. Art. 771 Court may lift restrictions imposed on shares under section 768
867. Art. 772 Court may order sale of shares
868. Art. 773 Costs of applicant for order for sale of shares
869. Art. 774 Proceeds of sale following court ordered sale of shares
870. Art. 775 Continuance of certain restrictions
871. Art. 776 Offences in relation to shares that are subject to restrictions
872. Art. 777 Application of sections 768 to 776 to debentures
873. Art. 778 Power of Director to require company to produce books or documents
874. Art. 779 When Director may exercise power to require company to produce books or documents
875. Art. 780 Power of Director to require third party to produce books or documents
876. Art. 781 Saving in relation to section 780, etc. and corresponding amendments effected to Act of 1990 by Companies (Amendment) Act 2009
877. Art. 782 Restriction on power of Director to require third party to produce certain books or documents
878. Art. 783 Court may order third party to comply with requirement to produce books or documents
879. Art. 784 Powers ancillary to power to require production of books or documents
880. Art. 785 Offences in relation to requirement to produce books or documents
881. Art. 786 Expenses relating to examination of books or documents
882. Art. 787 Entry and search of premises
883. Art. 788 Supplemental provisions in relation to section 787(3) to (5)
884. Art. 789 Offences in relation to entry and search of premises and provisions catering for certain contingencies concerning designated officers
885. Art. 790 Restriction on disclosure of information, books or documents
886. Art. 791 Information, books or documents may be disclosed for certain purposes
887. Art. 792 Information, books or documents may be disclosed to competent authority
888. Art. 793 Offence of falsifying, concealing, destroying or otherwise disposing of document or record
889. Art. 793A Offence of obstructing, interfering with or impeding officer of Authority
890. Art. 794 Production and inspection of books or documents when offence suspected
891. Art. 795 Saving for privileged information
892. Art. 796 Assistance to company law authority
893. Art. 797 Court may order compliance by company or officer
894. Art. 798 Court may restrain directors and others from removing assets
895. Art. 799 Interpretation (Chapter 2)
896. Art. 800 Court may make disclosure order
897. Art. 801 Types of disclosure order
898. Art. 802 Procedure on application for disclosure order
899. Art. 803 Scope of disclosure order
900. Art. 804 Interests in shares and debentures for purposes of section 803: general
901. Art. 805 Family and corporate interests
902. Art. 806 Share acquisition agreements — attribution of interests held by other parties
903. Art. 807 Particulars of interests referred to in section 806 to be given in compliance with disclosure order
904. Art. 808 “Share acquisition agreement” — meaning
905. Art. 809 Supplemental power of court in relation to a share acquisition agreement
906. Art. 810 Court may grant exemption from requirements of disclosure order
907. Art. 811 Other powers of court in relation to disclosure orders
908. Art. 812 Notice of disclosure order
909. Art. 813 Information disclosed under order
910. Art. 814 Court may impose restrictions on publication of information provided
911. Art. 815 Right or interest in shares or debentures unenforceable by person in default
912. Art. 816 Court may grant relief from restriction on enforceability of right or interest in shares or debentures
913. Art. 817 Dealing by agent in shares or debentures subject to disclosure order
914. Art. 818 Interpretation and application (Chapter 3)
915. Art. 819 Declaration by court restricting director of insolvent company in being appointed or acting as director etc.
916. Art. 820 Application for declaration of restriction
917. Art. 821 Liquidator shall inform court of jeopardy to other company or its creditors
918. Art. 822 Court may grant restricted person relief from restrictions
919. Art. 823 Register of restricted persons
920. Art. 824 Application of this Chapter to receivers
921. Art. 825 Restricted person shall give notice to company before accepting appointment or acting as director or secretary
922. Art. 826 “Company that has a restricted person” — meaning of that expression in sections 827 to 834
923. Art. 827 Disapplication of certain provisions to company having a restricted person
924. Art. 828 Company having a restricted person may not acquire certain non-cash assets from subscribers, etc., unless particular conditions satisfied
925. Art. 829 Supplemental provisions in relation to section 828
926. Art. 830 Relief from liability under section 828
927. Art. 831 Offence for contravention of section 828
928. Art. 832 Allotment of share not fully paid up by company that has a restricted person
929. Art. 833 Allotment of share not fully paid for in cash by company that has a restricted person
930. Art. 834 Relief for company in respect of prohibited transaction
931. Art. 835 Power to vary amounts specified in section 819(3)
932. Art. 836 Personal liability for debts of company subject to restriction
933. Art. 837 Interpretation generally (Chapter 4)
934. Art. 838 Meaning of “disqualified” and “disqualification order”
935. Art. 839 Automatic disqualification on conviction of certain indictable offences
936. Art. 840 Default under section 149(8) concerning fact of director’s becoming disqualified under law of another state
937. Art. 841 Default under section 23 or 150(2) by director disqualified under law of another state
938. Art. 842 Court may make disqualification order
939. Art. 843 Provisions relating to particular grounds for disqualification
940. Art. 844 Persons who may apply for disqualification order under section 842
941. Art. 845 Miscellaneous provisions relating to disqualification by court order
942. Art. 846 Costs and expenses of application
943. Art. 847 Court may grant relief to person subject to disqualification order
944. Art. 848 Disqualification of restricted person following subsequent winding up
945. Art. 849 Definitions (Chapter 5)
946. Art. 850 Disqualification undertaking — initiation of procedure that provides person opportunity to submit to disqualification
947. Art. 851 Effect of delivery of notice under section 850, giving of disqualification undertaking on foot thereof and related matters
948. Art. 852 Restriction undertaking — initiation of procedure that provides person opportunity to submit to restriction
949. Art. 853 Effect of delivery of notice under section 852, giving of restriction undertaking on foot thereof and related matters
950. Art. 854 Regulations for the purposes of sections 850 to 853
951. Art. 855 Offence of contravening disqualification order or restriction
952. Art. 856 Offence of acting under directions of person where directions given in contravention of this Part
953. Art. 857 Period of disqualification following conviction of offence under this Chapter
954. Art. 858 Company may recover consideration
955. Art. 859 Person acting while disqualified or restricted liable for debts of company
956. Art. 860 Person acting under directions of disqualified person liable for debts of company
957. Art. 861 Relief from liability under section 858, 859 or 860
958. Art. 862 Court may require director to give certain information
959. Art. 863 Information to be supplied to Registrar
960. Art. 864 Register of disqualified persons
961. Art. 865 Summary prosecutions
962. Art. 866 District court district within which summary proceedings may be brought
963. Art. 867 Period within which summary proceedings may be commenced
964. Art. 868 Prosecution of companies on indictment
965. Art. 869 Offences by body committed with consent of its officer
966. Art. 870 Further offence, where contravention continued after conviction for an offence, and penalties for such offence
967. Art. 871 Categories 1 to 4 offences — penalties
968. Art. 872 Court may order that convicted person remedy breach
969. Art. 873 Notice by Director to remedy default
970. Art. 874 Special provisions applying where default in delivery of documents to Registrar
971. Art. 875 Civil enforcement of prohibition on trading under misleading name
972. Art. 876 Offence of providing false information
973. Art. 877 Offence of destruction, mutilation or falsification of book or document
974. Art. 878 Offence of fraudulently parting with, altering or making omission in book or document
975. Art. 879 Proof of certificate as to overseas incorporation
976. Art. 880 Proof of incorporation under overseas legislation
977. Art. 881 Admissibility in evidence of certain matters
978. Art. 882 Provision of information to juries
979. Art. 883 Certificate evidence
980. Art. 884 Documentary evidence
981. Art. 885 Saving for privileged communications in context of requirements under section 724
982. Art. 886 Statutory declaration made in foreign place
983. Art. 887 Registration office, “register”, officers and CRO Gazette
984. Art. 888 Authentication of documents other than by signing or sealing them
985. Art. 888A Cases in which director must supply certain data
986. Art. 888B Information on composition of board of directors by reference to gender
987. Art. 889 Fees
988. Art. 890 Annual report by Registrar
989. Art. 890A Collection of certain data by Registrar
990. Art. 891 Inspection and production of documents kept by Registrar
991. Art. 892 Admissibility of certified copy or extract
992. Art. 893 Certificate by Registrar admissible as evidence of facts stated
993. Art. 894 Disposal of documents filed with Registrar
994. Art. 895 Registrar may apply system of information classification
995. Art. 896 Delivery to Registrar of documents in legible form
996. Art. 897 Delivery of documents in electronic form may be made mandatory
997. Art. 898 Registrar’s notice that document does not comply
998. Art. 899 Supplementary and clarificatory provisions for section 898
999. Art. 899A Function imposed on Registrar under section 930D
1000. Art. 900 Interpretation (Chapter 2)
1001. Art. 901 Continuance of designation of Irish Auditing and Accounting Supervisory Authority and other transitional matters
1002. Art. 902 Membership of Supervisory Authority
1003. Art. 903 Amendment to memorandum or articles
1004. Art. 904 Objects of Supervisory Authority
1005. Art. 905 Functions of Supervisory Authority
1006. Art. 906 General powers
1007. Art. 907 Board of directors
1008. Art. 908 Supplementary provisions in relation to board of directors
1009. Art. 909 Chief executive officer (including provision of transitional nature)
1010. Art. 910 Work programme
1011. Art. 911 Annual programme of expenditure
1012. Art. 912 Specification in annual programme of expenditure of amounts for reserve fund
1013. Art. 913 Review of work programme
1014. Art. 914 Funding
1015. Art. 915 Application of money received by Supervisory Authority
1016. Art. 916 Supervisory Authority may levy prescribed accountancy bodies
1017. Art. 917 Supervisory Authority may levy certain companies and other undertakings
1018. Art. 918 Funding in respect of functions of Supervisory Authority under certain regulations
1019. Art. 919 Reserve fund
1020. Art. 920 Borrowing
1021. Art. 921 Excess revenue
1022. Art. 922 Employees (including provision of a transitional nature)
1023. Art. 923 Director’s obligations when material interest in arrangement, contract or agreement with Supervisory Authority arises
1024. Art. 924 Effect of breach of director’s obligations in relation to material interest
1025. Art. 925 Employee’s duty of disclosure
1026. Art. 926 Superannuation scheme
1027. Art. 927 Accounts and audit
1028. Art. 928 Annual report
1029. Art. 929 Accountability to Dáil Éireann
1030. Art. 930 Recognition of body of accountants
1031. Art. 930A Designation of competent authority
1032. Art. 930B Annual audit programme and activity report
1033. Art. 930C Operation of certain provisions with regard to particular recognised accountancy bodies
1034. Art. 930D Conflicts of interest to be avoided
1035. Art. 931 Provisions in relation to recognition by Supervisory Authority under section 930
1036. Art. 931A Investigation by disciplinary committees of prescribed accountancy bodies
1037. Art. 931B Provisions that apply when recognised accountancy body is not able to perform Part 27 function
1038. Art. 932 Consultation by Supervisory Authority regarding standards and qualifications
1039. Art. 933 Intervention in disciplinary process of prescribed accountancy bodies
1040. Art. 933A Resolution of suspected non-compliance by agreement - relevant body
1041. Art. 934 Investigation of possible breaches of standards of prescribed accountancy bodies
1042. Art. 934A Supplemental provisions to section 934 - certain specified persons
1043. Art. 934AA Interim direction required to protect public
1044. Art. 934B Immediate action required to protect public
1045. Art. 934C Sanctions which Supervisory Authority may impose on statutory auditor for relevant contravention
1046. Art. 934D Relevant circumstances to be considered in imposing relevant sanctions on specified person
1047. Art. 934E Resolution of suspected relevant contravention by agreement - specified person
1048. Art. 934F Publication of relevant sanction imposed on specified person, etc.
1049. Art. 934G Limitations on imposing monetary sanctions on specified person
1050. Art. 934H Specified person not to be liable to be penalised twice for same relevant contravention
1051. Art. 934I Reporting of relevant contraventions
1052. Art. 935 Supplemental provisions in relation to section 934 (including as concerns its relationship to provisions of 2010 Audits Regulations)
1053. Art. 935A Interp1retation of sections 935A to 935D and 941A
1054. Art. 935B Investigation of possible relevant contraventions
1055. Art. 935C Sanctions which Supervisory Authority or Director of Corporate Enforcement may impose
1056. Art. 935D Publication of relevant sanction imposed, etc
1057. Art. 936 Review of members of recognised accountancy bodies
1058. Art. 936A Supplemental provisions in relation to section 934 - relevant directors
1059. Art. 936B Communication with the CEAOB
1060. Art. 937 Delegation of Supervisory Authority’s functions
1061. Art. 938 Hearings, privileges and procedural rules
1062. Art. 939 Supervisory Authority’s seal and instruments
1063. Art. 940 Confidentiality of information
1064. Art. 941 Appeals to and orders of the court, including orders confirming decisions of Supervisory Authority
1065. Art. 941A Application to court to confirm decision to impose relevant sanction
1066. Art. 942 Liability of Supervisory Authority for acts, omissions, etc.
1067. Art. 942A Liability of prescribed body for acts, omissions etc.
1068. Art. 943 Minister’s power to make regulations for purposes of Chapter, etc.
1069. Art. 944 Prior approval by Houses of Oireachtas required for certain regulations
1070. Art. 945 Director of Corporate Enforcement
1071. Art. 946 Terms and conditions of appointment
1072. Art. 947 Removal, cessation or disqualification of Director
1073. Art. 948 Acting Director of Corporate Enforcement
1074. Art. 949 Functions of Director
1075. Art. 950 Superannuation
1076. Art. 951 Secondment to Director’s office of member of Garda Síochána
1077. Art. 952 Delegation by Director
1078. Art. 953 Liability of Director or officer for acts and omissions
1079. Art. 954 Director’s annual report
1080. Art. 955 Director shall report as required
1081. Art. 956 Confidentiality of information
1082. Art. 957 Disclosure of information to Director
1083. Art. 957A Restriction of application of certain articles of Data Protection Regulation
1084. Art. 957AA Definitions (sections 957A to 957I)
1085. Art. 957B Provisions applicable where Director receives particulars, etc., from Supervisory Authority concerning relevant contravention and relevant director
1086. Art. 957C Sanctions which Director may impose on relevant director for certain conduct
1087. Art. 957D Relevant circumstances to be considered in imposing relevant sanctions on relevant director
1088. Art. 957E Resolution of suspected certain conduct by agreement - relevant director
1089. Art. 957F Publication of relevant sanction imposed on relevant director
1090. Art. 957G Limitations on imposing monetary sanctions on relevant director
1091. Art. 957H Relevant director not to be liable to be penalised twice for same conduct
1092. Art. 957I Appeals to and orders of court, including orders confirming decisions of Director
1093. Art. 944A Definitions (Chapter 3A)
1094. Art. 944B Establishment day
1095. Art. 994C Establishment of Corporate Enforcement Authority
1096. Art. 944D Functions of Authority
1097. Art. 944E Transfer of functions of Director to Authority
1098. Art. 944F Membership of Authority
1099. Art. 944G Appointment of chairperson of Authority
1100. Art. 994H Resignation, removal, disqualification of Member
1101. Art. 944I Acting Member
1102. Art. 994J Assignment and transfer of staff to Authority
1103. Art. 944K Staff of Authority, etc.
1104. Art. 944L Superannuation of Members
1105. Art. 944M Secondment to Authority of member of Garda Síochána
1106. Art. 944N Accountability of Authority to Committee of Public Accounts
1107. Art. 944O Accountability of Member to certain Oireachtas Committees
1108. Art. 944P Confidentiality of information
1109. Art. 944Q Disclosure of information to Authority
1110. Art. 944R Restriction of application of certain articles of Data Protection Regulation
1111. Art. 944S Transfer of rights and liabilities, and continuation of leases, licences and permissions granted by office of Director
1112. Art. 944T Annual report
1113. Art. 944U Strategy statement and work programme
1114. Art. 944V Grants to Authority
1115. Art. 944W Liability of Authority for acts or omissions
1116. Art. 944X Accounts of Authority
1117. Art. 944Y Final annual report of Director
1118. Art. 944Z Definitions (sections 944Z to 944AH)
1119. Art. 944AA Provisions applicable where Authority receives particulars, etc., from Supervisory Authority concerning relevant contravention and relevant director
1120. Art. 944AB Sanctions which Authority may impose on relevant director for certain conduct
1121. Art. 944AC Relevant circumstances to be considered in imposing relevant sanctions on relevant director
1122. Art. 944AD Resolution of suspected certain conduct by agreement - relevant director
1123. Art. 944AE Publication of relevant sanction imposed on relevant director
1124. Art. 944AF Limitations on imposing monetary sanctions on relevant director
1125. Art. 944AG Relevant director not to be liable to be penalised twice for same conduct
1126. Art. 944AH Appeals to and orders of court, including orders confirming decisions of Authority
1127. Art. 958 Company Law Review Group
1128. Art. 959 Functions of Review Group
1129. Art. 960 Membership of Review Group
1130. Art. 961 Meetings and business of Review Group
1131. Art. 962 Annual report and provision of information to Minister
1132. Art. 963 Definitions (Part 16)
1133. Art. 964 Application of Parts 1 to 14 to DACs
1134. Art. 965 Way of forming a DAC and the 2 types of DAC
1135. Art. 966 DAC to carry on activity in the State
1136. Art. 967 The form of a DAC’s constitution
1137. Art. 968 Supplemental provisions in relation to constitution
1138. Art. 969 Provisions as to names of DACs
1139. Art. 970 Trading under a misleading name
1140. Art. 971 Power to dispense with “designated activity company” or Irish equivalent in name of charitable and other companies
1141. Art. 972 Capacity of a DAC
1142. Art. 973 Capacity not limited by a DAC’s constitution
1143. Art. 974 Alteration of objects clause by special resolution
1144. Art. 975 Supplemental provisions in relation to section 974
1145. Art. 976 Restriction of section 32(1) in relation to a DAC limited by guarantee
1146. Art. 977 Alteration of articles by special resolution
1147. Art. 978 Power to alter provisions in memorandum which could have been contained in articles
1148. Art. 979 Status of existing guarantee company, having a share capital
1149. Art. 980 Transitional provision — use of “limited” or “teoranta” by existing guarantee company, having a share capital
1150. Art. 981 Limitation on offers by DACs of securities to the public
1151. Art. 982 Variation of rights attached to special classes of shares
1152. Art. 983 Application of section 114 in relation to DACs
1153. Art. 984 Uncertificated transfer of securities
1154. Art. 984A Interpretation
1155. Art. 984B Application of Chapter
1156. Art. 984C Abolition of certificates in respect of applicable securities
1157. Art. 984D Transfer of applicable securities of DAC
1158. Art. 984E Disapplication of certain provisions to applicable securities
1159. Art. 984F Disapplication of requirement for certificate in respect of applicable securities
1160. Art. 984G Representation of applicable securities
1161. Art. 985 Directors
1162. Art. 986 Limitation on number of directorships
1163. Art. 987 Membership of DAC limited by guarantee confined to shareholders
1164. Art. 988 DAC, with 2 or more members, may not dispense with holding of a.g.m.
1165. Art. 989 Application of section 193 in relation to a DAC
1166. Art. 990 Application of section 194 in relation to a DAC
1167. Art. 991 Non-application of Part 6 to DACs that are credit institutions or insurance undertakings
1168. Art. 992 Requirement for corporate governance statement and modification of certain provisions of Parts 5 and 6 as they apply to DACs
1169. Art. 993 Modification of definition of “IAS Regulation” in the case of DACs
1170. Art. 994 Application of sections 297, 350 and 362 to a DAC
1171. Art. 995 Disclosures by DAC that is a credit institution
1172. Art. 996 Exemption from filing with Registrar financial statements, etc.
1173. Art. 997 Liability as contributories of past and present members and provision concerning winding up after certain re-registration
1174. Art. 998 Petitions for examinerships
1175. Art. 998A Application of Chapter 7 of Part 11 to DACs
1176. Art. 999 Application of Chapters 1, 2 and 4 of Part 23 to DACs
1177. Art. 1000 Interpretation (Part 17)
1178. Art. 1001 Investment company to be a PLC but non-application of this Part to that company type
1179. Art. 1002 Application of Parts 1 to 14 to PLCs
1180. Art. 1003 Societas Europaea to be regarded as PLC
1181. Art. 1004 Way of forming a PLC
1182. Art. 1005 PLC to carry on activity in the State
1183. Art. 1006 The form of a PLC’s constitution
1184. Art. 1007 Supplemental provisions in relation to constitution and continuance in force of existing memorandum and articles
1185. Art. 1008 Provisions as to names of PLCs
1186. Art. 1009 Trading under a misleading name
1187. Art. 1010 Restriction on commencement of business by a PLC
1188. Art. 1011 Capacity of a PLC
1189. Art. 1012 Capacity not limited by a PLC’s constitution
1190. Art. 1013 Alteration of objects clause by special resolution
1191. Art. 1014 Supplemental provisions in relation to section 1013
1192. Art. 1015 Alteration of articles by special resolution
1193. Art. 1016 Power to alter provisions in memorandum which could have been contained in articles
1194. Art. 1017 Official seal for sealing securities
1195. Art. 1018 Status of existing PLC
1196. Art. 1019 Provisions as to shares transferable by delivery (general prohibition and provision for certain letters of allotment)
1197. Art. 1020 Capacity to make public offers of securities
1198. Art. 1021 Allotment of shares and other securities
1199. Art. 1022 Pre-emption rights
1200. Art. 1023 Interpretation and supplemental provisions in relation to section 1022
1201. Art. 1024 Status of authority to allot shares conferred prior to company’s re-registration as a PLC
1202. Art. 1025 Subscription of share capital
1203. Art. 1026 Payment for allotted shares
1204. Art. 1027 Payment of non-cash consideration
1205. Art. 1028 Expert’s report on non-cash consideration before allotment of shares
1206. Art. 1029 Supplemental provisions in relation to section 1028
1207. Art. 1030 Expert’s report: supplemental provisions in relation to section 1028
1208. Art. 1031 Dispensation from section 1028 — certain securities or money-market instruments constituting consideration for allotment
1209. Art. 1032 Dispensation from section 1028 — consideration for allotment other than securities and money-market instruments referred to in section 1031
1210. Art. 1033 Dispensation from section 1028: cases in which consideration for allotment falls into both section 1031 and section 1032
1211. Art. 1034 Expert’s report on non-cash assets acquired from subscribers, etc.
1212. Art. 1035 Supplemental provisions in relation to section 1034
1213. Art. 1036 Relief
1214. Art. 1037 Special provisions as to issue of shares to subscribers
1215. Art. 1038 Enforceability of undertakings made in contravention of certain provisions of Chapter
1216. Art. 1039 Adaptation of section 102(1) and (2) in relation to a PLC
1217. Art. 1040 Treatment of own shares held by or on behalf of a PLC
1218. Art. 1041 Supplemental provisions in relation to section 1040 (including definition of “relevant period”)
1219. Art. 1042 Charges taken by PLC on own shares
1220. Art. 1043 Application of certain provisions of section 82(6) in relation to PLCs
1221. Art. 1044 Variation of rights attached to special classes of shares
1222. Art. 1045 Restriction on transfer of shares
1223. Art. 1046 Purpose of Chapter
1224. Art. 1047 Interpretation and supplemental (Chapter 4)
1225. Art. 1048 Duty of disclosure — first class of case in which duty arises
1226. Art. 1049 Notifiable interest
1227. Art. 1050 Duty of disclosure — second class of case in which duty arises
1228. Art. 1051 “Percentage level” in relation to notifiable interests
1229. Art. 1052 The notifiable percentage
1230. Art. 1053 Particulars to be contained in notification
1231. Art. 1054 Notification of family and corporate interests
1232. Art. 1055 “Share acquisition agreement” — meaning
1233. Art. 1056 Duties of disclosure arising in consequence of section 1055
1234. Art. 1057 Duty of persons acting together to keep each other informed
1235. Art. 1058 Interest in shares by attribution
1236. Art. 1059 Interest in shares that are notifiable interests for purposes of Chapter
1237. Art. 1060 Enforcement of notification obligation
1238. Art. 1061 Individual and group acquisitions register
1239. Art. 1062 Company investigations concerning interests in shares
1240. Art. 1063 Registration of interest disclosed under section 1062
1241. Art. 1064 Company investigations on requisition by members
1242. Art. 1065 Company reports on investigation
1243. Art. 1066 Penalty for failure to provide information
1244. Art. 1067 Removal of entries from register
1245. Art. 1068 Entries, when not to be removed
1246. Art. 1069 Where register to be kept, inspection of register, inspection of reports, etc.
1247. Art. 1070 Duty of PLC to notify authorised market operator
1248. Art. 1071 Additional (general) provisions relating to acquisition by PLCs of own shares
1249. Art. 1072 “Market purchase”, “overseas market purchase” and “off-market purchase”
1250. Art. 1073 Authority for PLC’s purchase of own shares
1251. Art. 1074 Market purchase of own shares
1252. Art. 1075 Off-market purchase of own shares
1253. Art. 1076 Assignment or release of company’s right to purchase own shares
1254. Art. 1077 Relationship of certain acquisition provisions to those in Part 3
1255. Art. 1078 Off-market re-allotment of treasury shares by PLC
1256. Art. 1079 Return to be made to Registrar under section 116(1)
1257. Art. 1080 Duty of PLC to publish particulars of overseas market purchase
1258. Art. 1081 Duty of PLC to notify authorised market operator
1259. Art. 1082 Restriction on distribution of assets
1260. Art. 1083 Relevant financial statements in the case of distribution by PLC
1261. Art. 1084 Limitation on reduction by a PLC of its company capital
1262. Art. 1085 Transfer in writing
1263. Art. 1086 Power to make regulations for the transfer of securities
1264. Art. 1087 Supplemental provisions in relation to section 1086
1265. Art. 1087A Interpretation
1266. Art. 1087B Share certificates
1267. Art. 1087C Written instrument of transfer
1268. Art. 1087D Alternative special majority for Schemes of Arrangement
1269. Art. 1087E Disapplication of additional requirement
1270. Art. 1087F Irrevocable power of attorney
1271. Art. 1087G Record date for participation and voting in general meeting
1272. Art. 1087H Definition of subsidiary
1273. Art. 1087I Interpretation
1274. Art. 1087J Application of Chapter
1275. Art. 1087K Abolition of certificates in respect of applicable securities
1276. Art. 1087L Transfer of applicable securities
1277. Art. 1087M Restrictions on transfer of applicable securities
1278. Art. 1087N Disapplication of certain provisions to applicable securities
1279. Art. 1087O Disapplication of requirement for certificate in respect of applicable securities
1280. Art. 1087P Representation of applicable securities
1281. Art. 1088 Number of directors of a PLC
1282. Art. 1089 PLC, with 2 or more members, may not dispense with holding of a.g.m.
1283. Art. 1090 Rotation of directors
1284. Art. 1091 Modification of section 149(8)’s operation where public or local offer co-incides with change among directors
1285. Art. 1092 Remuneration of directors
1286. Art. 1093 Application of section 193 in relation to PLC
1287. Art. 1094 Provisions consequent on participation by PLC in system for uncertificated transfer of securities
1288. Art. 1095 Attendance and voting at meetings
1289. Art. 1096 Notice of meetings
1290. Art. 1097 Application of section 167 to PLC that is not a public-interest entity under S.I. No. 220 of 2010
1291. Art. 1098 Length of notice of general meetings to be given
1292. Art. 1098A Application of section 176A in relation to PLCs
1293. Art. 1099 Additional rights of shareholders in certain PLCs (provisions implementing Shareholders’ Rights Directive 2007/36/EC)
1294. Art. 1100 Equality of treatment of shareholders
1295. Art. 1101 Requisitioning of general meeting by members — modification of section 178(3)
1296. Art. 1102 Length of notice of general meetings to be given by traded PLC
1297. Art. 1102A Modification of application of section 325(1) to traded PLC
1298. Art. 1103 Additional provisions concerning notice under section 181 by a traded PLC
1299. Art. 1104 Right to put items on the agenda of the general meeting and to table draft resolutions
1300. Art. 1105 Requirements for participation and voting in general meeting
1301. Art. 1106 Participation in general meeting by electronic means
1302. Art. 1107 Right to ask questions
1303. Art. 1108 Provisions concerning appointment of proxies
1304. Art. 1109 Traded PLC may permit vote to be cast in advance by correspondence
1305. Art. 1110 Voting results
1306. Art. 1110A Interpretation, application and commencement (Chapter 8A)
1307. Art. 1110B Identification of shareholders
1308. Art. 1110C Transmission of information
1309. Art. 1110D Facilitation of exercise of shareholder rights
1310. Art. 1110E Non discrimination, proportionality and transparency of costs
1311. Art. 1110F Interpretation and application (Chapter 8B)
1312. Art. 1110G Engagement policy - institutional investors
1313. Art. 1110H Engagement policy - asset managers
1314. Art. 1110I Investment strategy of institutional investors and arrangements with asset managers
1315. Art. 1110J Transparency of asset managers
1316. Art. 1110K Transparency of proxy advisors
1317. Art. 1110L Interpretation and application (Chapter 8C)
1318. Art. 1110M Right to vote on remuneration policy
1319. Art. 1110N Remuneration report
1320. Art. 1110O Transparency and approval of related party transactions
1321. Art. 1110P Offences and penalties
1322. Art. 1111 Obligation to convene extraordinary general meeting in event of serious loss of capital
1323. Art. 1112 Qualifications of secretary of a PLC
1324. Art. 1113 Voting by director in respect of certain matters: prohibition and exceptions thereto
1325. Art. 1114 Non-application of Part 6 to PLCs that are credit institutions or insurance undertakings
1326. Art. 1115 Requirement for corporate governance statement and modification of certain provisions of Parts 5 and 6 as they apply to PLCs
1327. Art. 1116 Modification of definition of “IAS Regulation” in the case of PLCs
1328. Art. 1116A Modification of definition of “ineligible entities” in case of PLCs
1329. Art. 1117 Obligation for a PLC’s statutory financial statements to be audited
1330. Art. 1118 Statutory auditors’ report on revised financial statements and revised report
1331. Art. 1119 Summary financial statements and circulation of them to members in lieu of full financial statements
1332. Art. 1120 Application of sections 310 to 313
1333. Art. 1121 Provisions as to register of debenture holders
1334. Art. 1122 Petitions for examinerships
1335. Art. 1122A Application of Chapter 7 of Part 11 to PLCs
1336. Art. 1123 Acquisitions of uncertificated securities from dissenting shareholders
1337. Art. 1124 Power of Registrar to strike PLC off register
1338. Art. 1125 Reinstatement as PLC confined to company which had such status before dissolution
1339. Art. 1126 Inspectors — minimum number of members that may apply for their appointment in the case of a PLC
1340. Art. 1127 Interpretation (Chapter 16)
1341. Art. 1128 Requirement for Chapter to apply
1342. Art. 1129 Mergers to which Chapter applies — definitions and supplementary provision
1343. Art. 1130 Merger may not be put into effect save in accordance with this Chapter
1344. Art. 1131 Common draft terms of merger
1345. Art. 1132 Directors’ explanatory report
1346. Art. 1133 Expert’s report
1347. Art. 1134 Merger financial statement
1348. Art. 1135 Registration and publication of documents
1349. Art. 1136 Inspection of documents
1350. Art. 1137 General meetings of merging companies
1351. Art. 1138 Electronic means of making certain information available for purposes of section 1137
1352. Art. 1139 Meetings of classes of shareholders
1353. Art. 1140 Purchase of minority shares
1354. Art. 1141 Application for confirmation of merger by court
1355. Art. 1142 Protection of creditors
1356. Art. 1143 Preservation of rights of holders of securities
1357. Art. 1144 Confirmation order
1358. Art. 1145 Certain provisions not to apply where court so orders
1359. Art. 1146 Registration and publication of confirmation of merger
1360. Art. 1147 Civil liability of directors and experts
1361. Art. 1148 Criminal liability for untrue statements in merger documents
1362. Art. 1149 Interpretation (Chapter 17)
1363. Art. 1150 Requirements for Chapter to apply
1364. Art. 1151 Divisions to which this Chapter applies — definitions and supplementary provisions
1365. Art. 1152 Division may not be put into effect save under and in accordance with this Chapter
1366. Art. 1153 Common draft terms of division
1367. Art. 1154 Directors’ explanatory report
1368. Art. 1155 Expert’s report
1369. Art. 1156 Division financial statement
1370. Art. 1157 Registration and publication of documents
1371. Art. 1158 Inspection of documents
1372. Art. 1159 General meetings of companies involved in a division
1373. Art. 1160 Electronic means of making certain information available for purposes of section 1159
1374. Art. 1161 Meetings of classes of shareholders
1375. Art. 1162 Purchase of minority shares
1376. Art. 1163 Application for confirmation of division by court
1377. Art. 1164 Protection of creditors and allocation of liabilities
1378. Art. 1165 Preservation of rights of holders of securities
1379. Art. 1166 Confirmation order
1380. Art. 1167 Certain provisions not to apply where court so orders
1381. Art. 1168 Registration and publication of confirmation of division
1382. Art. 1169 Civil liability of directors and experts
1383. Art. 1170 Criminal liability for untrue statements in division documents
1384. Art. 1171 Application of Chapters 1, 2 and 4 of Part 23 to PLCs
1385. Art. 1172 Definitions (Part 18)
1386. Art. 1173 Application of Parts 1 to 14 to CLGs
1387. Art. 1174 Way of forming a CLG
1388. Art. 1175 CLG to carry on activity in the State
1389. Art. 1176 The form of a CLG’s constitution
1390. Art. 1177 Supplemental provisions in relation to constitution and continuance in force of existing memorandum and articles
1391. Art. 1178 Provisions as to names of CLGs
1392. Art. 1179 Trading under a misleading name
1393. Art. 1180 Power to dispense with “company limited by guarantee” or Irish equivalent in name of charitable and other companies
1394. Art. 1181 Prohibition on certain provisions in constitution, etc. and issuing of shares
1395. Art. 1182 Capacity of a CLG
1396. Art. 1183 Capacity not limited by a CLG’s constitution
1397. Art. 1184 Alteration of objects clause by special resolution
1398. Art. 1185 Supplemental provisions in relation to section 1184
1399. Art. 1186 Restriction of section 32(1) in relation to CLGs
1400. Art. 1187 Alteration of articles by special resolution
1401. Art. 1188 Power to alter provisions in memorandum which could have been contained in articles
1402. Art. 1189 Status of existing guarantee company
1403. Art. 1190 Transitional provision — use of “limited” or “teoranta” by existing guarantee company
1404. Art. 1191 Limitation on offers by CLGs of securities to the public
1405. Art. 1192 Application of section 114 in relation to CLGs
1406. Art. 1193 Uncertificated transfer of securities
1407. Art. 1193A Application of Chapter 3A of Part 16 to CLGs
1408. Art. 1194 Directors
1409. Art. 1195 Limitation on number of directorships
1410. Art. 1196 Rotation of directors
1411. Art. 1197 Remuneration of directors
1412. Art. 1198 Removal of directors
1413. Art. 1199 Membership
1414. Art. 1200 Personation of member: offence
1415. Art. 1201 Register of members
1416. Art. 1202 CLG, with 2 or more members, may not dispense with holding of a.g.m.
1417. Art. 1203 Convening of extraordinary general meeting on requisition
1418. Art. 1204 Persons entitled to notice of general meetings
1419. Art. 1204A Disapplication of section 181(5)(d) in respect of certain CLGs
1420. Art. 1205 Proxies
1421. Art. 1206 Votes of members
1422. Art. 1207 Right to demand a poll
1423. Art. 1208 Application of section 193 in relation to a CLG
1424. Art. 1209 Application of section 198 in relation to a CLG
1425. Art. 1210 Application of Chapter 5 of Part 5 to a CLG
1426. Art. 1211 Non-application of Part 6 to CLGs that are credit institutions or insurance undertakings
1427. Art. 1212 Requirement for corporate governance statement and modification of certain provisions of Parts 5 and 6 as they apply to CLGs
1428. Art. 1213 Modification of definition of “IAS Regulation” in the case of CLGs
1429. Art. 1214 Application of section 297 to a CLG
1430. Art. 1215 Disclosures by CLG that is credit institution
1431. Art. 1216 Disclosure of membership changes in CLG’s financial statements
1432. Art. 1217 Disapplication of sections 325(1)(c) and 329 to a CLG
1433. Art. 1218 Application of sections 334, 359 and 362 to a CLG
1434. Art. 1219 Qualification of section 338 in the case of a CLG
1435. Art. 1220 Exemption from filing with Registrar financial statements, etc.
1436. Art. 1221 Application of section 392 to a CLG
1437. Art. 1222 Application of section 393 to a CLG
1438. Art. 1223 Liability as contributories of past and present members and provision concerning winding up after certain re-registration
1439. Art. 1224 Petitions for examinerships
1440. Art. 1225 Application of section 747(2) to CLGs
1441. Art. 1226 Application of Chapters 1, 2 and 4 of Part 23 to CLGs
1442. Art. 1227 Interpretation (Part 19)
1443. Art. 1228 Three types of unlimited company and uniform words to be affixed to name
1444. Art. 1229 References to unlimited company to mean ULC, PUC or PULC
1445. Art. 1230 Application of Parts 1 to 14 to unlimited companies
1446. Art. 1231 Way of forming an unlimited company
1447. Art. 1232 Unlimited company to carry on activity in the State
1448. Art. 1233 The form of the constitution of an ULC or PUC
1449. Art. 1234 The form of the constitution of a PULC
1450. Art. 1235 Supplemental provisions in relation to constitution referred to in section 1233 or 1234 and continuance in force of existing memorandum and articles
1451. Art. 1236 Effect of registration
1452. Art. 1237 Provisions as to names of unlimited companies
1453. Art. 1238 Trading under a misleading name
1454. Art. 1239 Capacity of an unlimited company
1455. Art. 1240 Capacity not limited by the constitution of an unlimited company
1456. Art. 1241 Alteration of objects clause by special resolution
1457. Art. 1242 Supplemental provisions in relation to section 1241
1458. Art. 1243 Application of section 1017 to PUCs and PULCs
1459. Art. 1244 Alteration of articles by special resolution
1460. Art. 1245 Power to alter provisions in memorandum which could have been contained in articles
1461. Art. 1246 Status of existing unlimited company
1462. Art. 1247 Transitional provision — omission of “unlimited company” or “cuideachta neamhtheoranta” by existing unlimited company
1463. Art. 1248 Application of section 68 to PUCs and PULCs
1464. Art. 1249 Authority to allot and pre-emption rights in the case of a PUC
1465. Art. 1250 Variation of rights attached to special classes of shares
1466. Art. 1251 Variation of company capital
1467. Art. 1252 Reduction of company capital
1468. Art. 1253 Application of section 94 to ULCs and PUCs
1469. Art. 1254 Application of section 114 in relation to PULCs
1470. Art. 1255 Making of distributions unrestricted in the case of unlimited companies
1471. Art. 1256 Uncertificated transfer of securities
1472. Art. 1257 Directors
1473. Art. 1258 Limitation on number of directorships
1474. Art. 1259 Membership of a PULC
1475. Art. 1260 Personation of member: offence
1476. Art. 1261 Register of members
1477. Art. 1262 Unlimited company, with 2 or more members, may not dispense with holding of a.g.m.
1478. Art. 1263 Application of section 193 in relation to an unlimited company
1479. Art. 1263A Application of Chapter 3A of Part 16 to PUCs and PULCs
1480. Art. 1264 Definitions (Chapter 5)
1481. Art. 1265 Non-application of Part 6 to unlimited companies that are credit institutions or insurance undertakings
1482. Art. 1266 Requirement for corporate governance statement and modification of certain provisions of Parts 5 and 6 as they apply to PUCs and PULCs
1483. Art. 1267 Modification of definition of “IAS Regulation” in the case of PUCs and PULCs
1484. Art. 1267A Modification of definition of “ineligible entities” in case of PUCs and PULCs
1485. Art. 1268 Application of section 297 to a PULC
1486. Art. 1269 Disclosures by unlimited company that is a credit institution
1487. Art. 1270 Disclosure of membership changes in PULC’s financial statements
1488. Art. 1271 Disapplication of sections 325(1)(c) and 329 to a PULC
1489. Art. 1272 Application of section 362 to an ULC and obligation on other unlimited companies to have their financial statements audited
1490. Art. 1273 Qualification of section 338 in the case of a PULC
1491. Art. 1274 No requirement to deliver financial statements, etc., with annual return in the case of certain ULCs
1492. Art. 1274A Non application of Part 26 to certain ULCs
1493. Art. 1275 Application of section 392 to a PULC
1494. Art. 1276 Application of section 393 to a PULC
1495. Art. 1277 Documents to be annexed to annual return of non-designated ULC
1496. Art. 1278 Liability as contributories of past and present members
1497. Art. 1279 Payment of debts due by contributory to the unlimited company and extent to which set-off allowed
1498. Art. 1280 Petitions for examinerships
1499. Art. 1280A Application of Chapter 7 of Part 11 to unlimited companies
1500. Art. 1281 Application of section 747(2) to PUCs and PULCs
1501. Art. 1282 Application of Chapters 1, 2 and 4 of Part 23 to PUCs and PULCs
1502. Art. 1283 Interpretation (Part 20)
1503. Art. 1284 Company may re-register as another company type
1504. Art. 1285 Procedure generally for re-registration
1505. Art. 1286 Additional statements required of company that is to have a share capital on its re-registration
1506. Art. 1287 PLC’s resolution to re-register as a private company limited by shares or DAC may be cancelled by court
1507. Art. 1288 Re-registration upon reduction of company capital of a PLC
1508. Art. 1289 What this Chapter does and references to relevant Chapter 2 requirements
1509. Art. 1290 Particular requirements for re-registration as a private company limited by shares
1510. Art. 1291 Particular requirements for re-registration of company as a PLC
1511. Art. 1292 Requirements as to share capital of a company applying to re-register as a PLC
1512. Art. 1293 Shares allotted by company applying to re-register as PLC between balance sheet date and passing of special resolution
1513. Art. 1294 Application of certain other provisions of Part 17 on allotments to a company that passed resolution for re-registration
1514. Art. 1295 Power of unlimited company to provide for reserve share capital on re-registration
1515. Art. 1296 Particular requirements for re-registration of limited company as unlimited
1516. Art. 1297 Particular requirements for re-registration of company as a CLG
1517. Art. 1298 Particular requirements for re-registration of company as a DAC limited by shares
1518. Art. 1299 Particular requirements for re-registration of company as a DAC limited by guarantee
1519. Art. 1300 Interpretation (Part 21)
1520. Art. 1301 Application to external companies of certain provisions of Parts 1 to 14
1521. Art. 1302 Filing obligations of EEA company
1522. Art. 1303 Accounting documents to be filed by EEA company
1523. Art. 1304 Filing obligations of non-EEA company
1524. Art. 1305 Accounting documents to be filed by non-EEA company
1525. Art. 1306 Return of capital by non-EEA company
1526. Art. 1307 Disclosure on letters and order forms
1527. Art. 1308 Notice of delivery to be published in CRO Gazette
1528. Art. 1309 Translation of documents
1529. Art. 1310 Service of documents
1530. Art. 1311 Duty of securing compliance with this Part
1531. Art. 1312 Application of certain provisions of Act to unregistered companies
1532. Art. 1313 Minister’s power to make regulations in relation to Schedule 14
1533. Art. 1314 Definitions (Chapter 2)
1534. Art. 1315 Registration as a company of body to which section 1312(1) applies
1535. Art. 1316 Requirements for registration under this Chapter as company
1536. Art. 1317 Particular requirements for registration of body corporate as a PLC
1537. Art. 1318 Requirements as to share capital of body corporate applying to register as a PLC
1538. Art. 1319 Shares allotted by body corporate applying to register as PLC between balance sheet date and passing of registration resolution
1539. Art. 1320 Application of certain other provisions of Part 17 on allotments to a body that passed resolution for registration as a PLC
1540. Art. 1321 Regulations for special cases
1541. Art. 1322 Change of name for purposes of registration
1542. Art. 1323 Registration and its effects
1543. Art. 1324 Supplemental provisions in relation to section 1323
1544. Art. 1325 Consequential repeals
1545. Art. 1326 Chapter 3 — construction of expression “unregistered company”
1546. Art. 1327 Restriction of this Chapter
1547. Art. 1328 Winding up of unregistered companies
1548. Art. 1329 Cases in which unregistered company shall be deemed to be unable to pay its debts
1549. Art. 1330 Contributories in winding up of unregistered company
1550. Art. 1331 Power of court to stay or restrain proceedings
1551. Art. 1332 Actions stayed on winding-up order
1552. Art. 1333 Provisions of this Chapter to be cumulative
1553. Art. 1334 Application of Act to companies registered but not formed under former Companies Acts
1554. Art. 1335 Application of Act to unlimited companies re-registered as limited companies under certain former enactments
1555. Art. 1336 Provisions as to companies registered under Joint Stock Companies Acts
1556. Art. 1337 Interpretation (Chapter 5)
1557. Art. 1338 Companies capable of being registered
1558. Art. 1339 Requirements for registration of joint stock companies
1559. Art. 1340 Verifications of lists of members and directors of company for purposes of registration
1560. Art. 1341 Registrar may require evidence as to nature of company
1561. Art. 1342 Addition of “limited” or “teoranta”, etc., to name
1562. Art. 1343 Certificate of registration of existing company
1563. Art. 1344 Effects of registration under this Chapter
1564. Art. 1345 Power to substitute memorandum and articles for deed of settlement
1565. Art. 1346 Power of court to stay or restrain proceedings
1566. Art. 1347 Actions stayed on winding-up order
1567. Art. 1348 Interpretation (Chapter 1)
1568. Art. 1349 Civil liability for misstatements in prospectus
1569. Art. 1350 Exceptions and exemptions
1570. Art. 1351 Restriction of liability where non-equity securities solely involved
1571. Art. 1352 Indemnification of certain persons
1572. Art. 1353 Expert’s consent to issue of prospectus containing statement by him or her
1573. Art. 1354 Regulations (Chapter 1)
1574. Art. 1355 Saver for existing Prospectus Regulations
1575. Art. 1356 Penalties on conviction on indictment and defences in respect of certain offences
1576. Art. 1357 Untrue statements and omissions in prospectus: criminal liability
1577. Art. 1358 Requirements about minimum subscriptions, matters to be stated in offer documentation in that regard, etc.
1578. Art. 1359 Supplemental provisions in relation to section 1358
1579. Art. 1360 Further supplemental provisions in relation to section 1358: effect of irregular allotment
1580. Art. 1361 Local offers
1581. Art. 1362 Exclusion of Investment Intermediaries Act 1995
1582. Art. 1363 Power to make certain rules and issue guidelines
1583. Art. 1364 Certain agreements void
1584. Art. 1365 Interpretation (Chapter 2)
1585. Art. 1366 Regulations (Chapter 2)
1586. Art. 1367 Saver for existing Market Abuse Regulations
1587. Art. 1368 Conviction on indictment of offences under Irish market abuse law: penalties
1588. Art. 1369 Civil liability for certain breaches of Irish market abuse law
1589. Art. 1370 Supplementary rules, etc., by competent authority
1590. Art. 1371 Application of Irish market abuse law to certain markets
1591. Art. 1372 Definition (Chapter 3)
1592. Art. 1373 Corporate governance statement in the case of a traded company
1593. Art. 1374 Application of section 225 to a traded company
1594. Art. 1375 Application of sections 279 and 280 to a traded company excluded
1595. Art. 1376 Application of sections 290(7)(b), 293 and 362 to a traded company
1596. Art. 1377 Certain exemptions from consolidation of financial statements not available to traded company
1597. Art. 1378 DAC or CLG that is a traded company may not file abridged financial statements
1598. Art. 1379 Interpretation (Chapter 4)
1599. Art. 1380 Power to make certain regulations (Chapter 4)
1600. Art. 1381 Saver for existing Transparency Regulations
1601. Art. 1382 Conviction on indictment of offences under transparency (regulated markets) law
1602. Art. 1383 Supplementary rules, etc., by competent authority
1603. Art. 1384 Application of transparency (regulated markets) law to certain markets
1604. Art. 1384A Application of section 393 to a company to which Part 23 applies
1605. Art. 1385 Interpretation (Part 24)
1606. Art. 1386 Definition of “investment company” and construction of references to nominal value of shares, etc.
1607. Art. 1387 Application of Parts 1 to 14 to investment companies
1608. Art. 1388 Application of Part 17 to investment companies
1609. Art. 1389 Adaptation of certain provisions of UCITS Regulations
1610. Art. 1390 Way of forming an investment company
1611. Art. 1391 Investment company to carry on activity in the State
1612. Art. 1392 The form of an investment company’s constitution
1613. Art. 1393 Supplemental provisions in relation to constitution and continuance in force of existing memorandum and articles
1614. Art. 1394 Status of existing investment company
1615. Art. 1395 Authorisation by Central Bank
1616. Art. 1396 Powers of Central Bank
1617. Art. 1397 Default of investment company or failure in performance of its investments
1618. Art. 1398 Power of company to purchase own shares
1619. Art. 1399 Treatment of purchased shares
1620. Art. 1400 Statutory financial statements
1621. Art. 1400A Modification of definition of “ineligible entities” in case of investment companies
1622. Art. 1401 Requirement for corporate governance statement and modification of certain provisions of Parts 5 and 6 as they apply to investment companies
1623. Art. 1401A Filing of financial statements by investment company
1624. Art. 1402 Circumstances in which company may be wound up by the court
1625. Art. 1403 Restoration by the court
1626. Art. 1404 Application of Chapters 1, 2 and 4 of Part 23 to investment companies
1627. Art. 1405 Segregated liability of investment company sub-funds
1628. Art. 1406 Requirements to be complied with by, and other matters respecting, an umbrella fund to which section 1405(1) applies
1629. Art. 1407 Further matters respecting an umbrella fund to which section 1405(1) applies
1630. Art. 1408 Definitions (Chapter 9)
1631. Art. 1409 “Registration documents”— meaning
1632. Art. 1410 Continuation of foreign investment company
1633. Art. 1411 Supplemental provisions in relation to section 1410
1634. Art. 1412 Definitions for the purposes of de-registration provisions contained in sections 1413 and 1414
1635. Art. 1413 De-registration of companies when continued under the law of place outside the State
1636. Art. 1414 Supplemental provisions in relation to section 1413
1637. Art. 1415 Statutory declaration as to solvency
1638. Art. 1416 Preliminary and interpretation (Chapter 1)
1639. Art. 1417 Recognition of winding up orders of non-European Union states and Denmark
1640. Art. 1418 Purpose of sections 1419 to 1428
1641. Art. 1419 Registration of judgments given in insolvency proceedings
1642. Art. 1420 Publication in relation to insolvency proceedings outside State
1643. Art. 1421 Registration of insolvency judgments
1644. Art. 1422 Enforcement in State of insolvency judgments
1645. Art. 1423 Interest on insolvency judgments and payment of costs
1646. Art. 1424 Currency of payments under enforceable insolvency judgments
1647. Art. 1425 Preservation measures
1648. Art. 1426 Venue
1649. Art. 1427 Language of claims in relation to insolvency proceedings outside State
1650. Art. 1428 Non-recognition or non-enforcement of judgments
1651. Art. 1428A Priority of payments in a winding up
1652. Art. 1429 Deemed consent to disclosure with respect to interest in shares or debentures acquired
1653. Art. 1430 Extension of Chapter 1 of Part 9 to any company liable to be wound up
1654. Art. 1431 Application of sections 113 to 115 to bodies corporate generally
1655. Art. 1432 Saving for enactments providing for winding up under certain former Companies Acts
1656. Art. 1433 Application of section 405 to every type of company and society
1657. Art. 1434 Restriction of section 58 of the Solicitor’s Act 1954
1658. Art. 1435 Prohibition of partnerships with more than 20 members
1659. Art. 1436 Prohibition of banking partnership with more than 10 members
1660. Art. 1437 Signing of statutory financial statements in case of credit institution registered after 15 August 1879
1661. Art. 1438 Audit by Comptroller and Auditor General of companies not trading for gain
1662. Art. 1439 Application of sections 1402 and 1403 to companies that are UCITS
1663. Art. 1440 Relationship between Chapters 1 and 2 of Part 9 and Irish Takeover Panel Act 1997
1664. Art. 1441 Eligibility to act as public auditor
1665. Art. 1442 Certain captive insurers and re-insurers: exemption from requirement to have audit committee
1666. Art. 1443 Assurance company holding shares in its holding company
1667. Art. 1444 Realised profits of assurance companies
1668. Art. 1445 Amendment of section 30 of Multi-Unit Developments Act 2011
1669. Art. 1446 Provision as to names of companies formed pursuant to statute
1670. Art. 1447 Disapplication of section 7 of Official Languages Act 2003
1671. Art. 1448 Provision in respect of certain discretion afforded by Commission Decision 2011/30/EU
1672. Art. 1449 Interpretation
1673. Art. 1450 Obligation to prepare entity report on payments to governments
1674. Art. 1451 Obligation to prepare a consolidated payment report
1675. Art. 1452 Content of entity payment report
1676. Art. 1453 Content of consolidated payment report
1677. Art. 1454 Exemption from preparation where certain payments included in consolidated payment report of holding company or higher holding undertaking
1678. Art. 1455 Exemption from preparation where company is subject to equivalent reporting requirements
1679. Art. 1456 Exemption from preparation where holding undertaking or higher holding undertaking is subject to equivalent reporting requirements
1680. Art. 1457 Certain undertakings exempt from inclusion in a consolidated payment report
1681. Art. 1458 Approval and signing of entity payment reports and consolidated payment reports
1682. Art. 1459 Delivery of copy of entity payment reports and consolidated payment reports to Registrar
1683. Art. 1460 Delivery of copy of entity payment reports and consolidated payment reports prepared under equivalent reporting requirements to Registrar
1684. Art. 1461 Interpretation (Part 27 and Schedules 19 and 20)
1685. Art. 1462 Savings
1686. Art. 1463 Application
1687. Art. 1464 Applications for approval, general principle as to good repute, etc.
1688. Art. 1465 Basis on which audit firms approved in other Member States may carry out audits in State
1689. Art. 1466 Restriction as to persons who may carry out statutory audits
1690. Art. 1467 Restriction on acting as statutory auditor
1691. Art. 1468 Restriction on acting as statutory audit firm
1692. Art. 1469 Offence for contravening section 1466, 1467 or 1468
1693. Art. 1470 Conditions for approval as statutory auditor
1694. Art. 1471 Transitional provisions applicable to certain deemed approvals under Regulation 44 of 2016 Audits Regulations
1695. Art. 1472 Appropriate qualification for purpose of section 1470(a)
1696. Art. 1473 Conditions for approval as statutory audit firm
1697. Art. 1474 Powers of Director
1698. Art. 1475 Evidence in prosecutions under section 1474
1699. Art. 1476 Aptitude test to be passed
1700. Art. 1477 Scope of aptitude test
1701. Art. 1478 Adequate standards to be applied in administration of aptitude test
1702. Art. 1479 Grounds for mandatory withdrawal of approval in case of statutory auditor
1703. Art. 1480 Grounds for mandatory withdrawal in case of statutory audit firm
1704. Art. 1481 Appeals against withdrawal of approval
1705. Art. 1482 Certain persons to be notified of withdrawal of approval
1706. Art. 1483 Other persons to be notified of withdrawal of approval
1707. Art. 1484 Public register
1708. Art. 1485 Notification of information to Registrar
1709. Art. 1486 Prohibition on certain acts unless registered
1710. Art. 1487 Obligation of statutory auditor or audit firm to notify certain information
1711. Art. 1488 Information shall be signed
1712. Art. 1489 Continuing education
1713. Art. 1490 Professional ethics
1714. Art. 1491 Independence, objectivity and professional scepticism
1715. Art. 1492 Standards for purposes of sections 1489 to 1491
1716. Art. 1493 Arrangements for enforcement of standards
1717. Art. 1494 Quality assurance by Supervisory Authority of statutory audit of public-interest entities and third-country auditors, etc.
1718. Art. 1495 System of quality assurance to be put in place
1719. Art. 1496 Organisation of quality assurance system
1720. Art. 1497 Quality assurance review deemed to include individual auditors in certain cases
1721. Art. 1498 Right of recognised accountancy body as regards professional discipline
1722. Art. 1499 System of investigation and penalties
1723. Art. 1500 Privileges, etc.
1724. Art. 1501 Duty of each recognised accountancy body with regard to sanctions
1725. Art. 1502 Scope of penalties and publicity in relation to their imposition
1726. Art. 1503 Definitions (Chapter 9)
1727. Art. 1504 Initial actions to be taken after decision by recognised accountancy body that statutory auditor or audit firm of public-interest entity has committed relevant contravention
1728. Art. 1505 Appeal against relevant decision
1729. Art. 1506 Sanctions which Supervisory Authority may impose on specified person
1730. Art. 1507 Relevant circumstances to be considered in imposing relevant sanctions on specified person
1731. Art. 1508 Publication of relevant sanction imposed on specified person, etc.
1732. Art. 1509 Limitations on imposing monetary sanctions on specified person
1733. Art. 1510 Specified person not to be liable to be penalised twice for same relevant contravention
1734. Art. 1511 Appeals to and orders of High Court, including orders confirming relevant decisions of Supervisory Authority
1735. Art. 1512 Prohibition of contractual clauses restricting choice of auditors
1736. Art. 1513 Selection procedures for statutory auditors or audit firms by public-interest entities
1737. Art. 1514 Appointment of statutory auditors or audit firms by public-interest entities - informing the Supervisory Authority
1738. Art. 1515 Removal of statutory auditors or audit firms by public-interest entities - supplementary provisions
1739. Art. 1516 Directors’ report to include date of last appointment of statutory auditor or audit firm
1740. Art. 1517 Rules of confidentiality to apply
1741. Art. 1518 Supplemental provisions in relation to section 1517
1742. Art. 1519 Saving
1743. Art. 1520 Rules of confidentiality in relation to entities in third countries
1744. Art. 1521 Incoming statutory auditor or audit firm to be afforded access to information
1745. Art. 1522 Access by recognised accountancy body to audit documents
1746. Art. 1523 Access by Supervisory Authority to information and documents held by recognised accountancy bodies or relevant persons
1747. Art. 1524 Professional privilege
1748. Art. 1525 No liability for acts done in compliance with obligations imposed by relevant provisions
1749. Art. 1526 Auditing standards to be applied
1750. Art. 1527 Audit of group accounts - responsibility of group auditor
1751. Art. 1528 Further responsibility of group auditor
1752. Art. 1529 Additional report to audit committee
1753. Art. 1530 Auditors’ reporting obligations under Article 12 of Regulation (EU) No 537/2014
1754. Art. 1531 Record keeping
1755. Art. 1532 Future viability
1756. Art. 1533 Requirement for independence - general
1757. Art. 1534 Professional scepticism
1758. Art. 1535 Prohibited relationships - specific provisions to secure independence
1759. Art. 1536 Prohibited relationships - financial or beneficial interest
1760. Art. 1537 Prohibited relationships - mergers and acquisitions
1761. Art. 1538 Threats to independence and other information to be recorded
1762. Art. 1539 Preparation for statutory audit and assessment of threats to independence
1763. Art. 1540 Non intervention by certain persons in execution of audit
1764. Art. 1541 Internal organisation of statutory auditors and audit firms
1765. Art. 1542 Organisation of work of statutory auditors and audit firms
1766. Art. 1543 Organisation of work of statutory auditors and audit firms - audit files
1767. Art. 1544 Restrictions with regard to fees
1768. Art. 1545 Restrictions with regard to fees exemption on exceptional basis
1769. Art. 1546 Rotation of key audit partner in cases of public-interest entities
1770. Art. 1547 Moratorium on taking up certain positions in audited undertakings or public-interest entities
1771. Art. 1548 Rotation of statutory auditor and audit firms in case of public-interest entities - extension
1772. Art. 1549 Rotation - reports by statutory auditor and audit firm in case of public-interest entities
1773. Art. 1550 Provision of certain prohibited non-audit services by auditors of public-interest entities
1774. Art. 1551 Audit committees for public-interest entities
1775. Art. 1552 Cooperation with other Member States
1776. Art. 1553 Specific requirements with regard to cooperation
1777. Art. 1554 Confidentiality of information
1778. Art. 1555 Supplemental provisions in relation to section 1554
1779. Art. 1556 Obligation to supply information required for certain purposes and saving concerning confidential information
1780. Art. 1557 Obligation of Supervisory Authority or recognised accountancy body to gather information
1781. Art. 1558 Application of section 1554 to certain information
1782. Art. 1559 Requesting authority to be notified if its request not complied with
1783. Art. 1560 Grounds for refusing request for information
1784. Art. 1561 Use to which information may be put
1785. Art. 1562 Counterpart authority to be notified of non-compliance with Audit Directive and Regulation (EU) No 537/2014
1786. Art. 1563 Counterpart authority may be requested to carry out investigation
1787. Art. 1564 Duty of Supervisory Authority or recognised accountancy body to take certain action
1788. Art. 1565 Due consideration to be given to counterpart authority’s request for investigation
1789. Art. 1566 Grounds for refusing request for investigation
1790. Art. 1567 Mutual recognition of regulatory arrangements between Member States
1791. Art. 1568 Transfer of audit documentation to third-country competent authority
1792. Art. 1569 Derogation from section 1568 in exceptional cases
1793. Art. 1570 Particulars of working arrangements to be notified
1794. Art. 1571 Joint inspections
1795. Art. 1572 Approval of third-country auditor
1796. Art. 1573 Registration of third-country auditors and third-country audit entities
1797. Art. 1574 Exemption from quality assurance
1798. Art. 1575 Removal of third-country auditor or third-country audit entity registered in accordance with section 1573 from public register
1799. Art. 1576 Audit by non-registered auditor or audit entity - consequence
1800. Art. 1577 Conditions for registration of third-country auditor or third-country audit entity
1801. Art. 1578 Supervisory Authority may assess matter of equivalence for purposes of section 1577(2)(c)
1802. Art. 1579 Certain fees chargeable by Supervisory Authority
1803. Art. 1580 Exemptions in case of equivalence
1804. Art. 1581 Investigations and sanctions
1805. Art. 1582 Savings for disciplinary proceedings in being - 2010 Audits Regulations
1806. Art. 1583 Savings for disciplinary proceedings in being - 2016 Audits Regulations
1807. Art. 1584 Savings for disciplinary proceedings in being - prescribed accountancy bodies
1808. Art. 1585 Interpretation – Part 28
1809. Art. 1586 Definition of "applicable company"
1810. Art. 1587 Application of Part
1811. Art. 1588 Non-application to certain financial products and undertakings
1812. Art. 1589 Key intangible resources
1813. Art. 1590 Sustainability reporting
1814. Art. 1591 Consultation with employees’ representatives
1815. Art. 1592 Derogation from section 1590 for certain applicable companies
1816. Art. 1593 Deemed compliance with section 327(3)(b)
1817. Art. 1594 Exemption from section 1590 for certain subsidiaries
1818. Art. 1595 Conditions to be met for exemption in section 1594
1819. Art. 1596 Consolidated sustainability reporting
1820. Art. 1597 Consultation with employees’ representatives
1821. Art. 1598 Exemption from section 1596 for certain subsidiaries
1822. Art. 1599 Conditions for exemption in section 1598
1823. Art. 1600 Single electronic reporting format of directors’ report of applicable companies
1824. Art. 1601 Documents to be annexed to annual return: applicable companies
1825. Art. 1602 Interpretation – Chapter 3
1826. Art. 1603 Sustainability reporting for applicable subsidiaries and applicable branches
1827. Art. 1604 Documents to be annexed to annual return: applicable subsidiaries
1828. Art. 1605 Documents to be delivered to Registrar: applicable branches
1829. Art. 1606 Responsibility for drawing-up, publishing and making accessible sustainability reports concerning third-country undertakings
1830. Art. 1607 Transitional provisions
1831. Art. 1608 Interpretation (Chapter 4)
1832. Art. 1609 Appointment of statutory auditor for purposes of carrying out assurance of sustainability reporting
1833. Art. 1610 Assurance standards to be applied
1834. Art. 1611 Organisation of work of statutory auditors and audit firms when carrying out assurance of sustainability reporting
1835. Art. 1612 Organisation of work of statutory auditors and audit firms - assurance files
1836. Art. 1613 Assurance report on sustainability reporting
1837. Art. 1614 Assurance of consolidated sustainability reporting
1838. Art. 1615 Further responsibility of group auditor in relation to assurance of sustainability reporting
1839. Art. 1616 Audit committees for public-interest entities – responsibilities in relation to assurance of sustainability reporting
1840. Art. 1617 Resolution for accredited third party to prepare report on certain elements of sustainability reporting
1841. Art. 1618 Prohibited non-audit services in case of assurance of sustainability reporting of public-interest entity
1842. Art. 1619 Restrictions with regard to fees
1843. Art. 1620 Confidentiality and professional secrecy
1844. Art. 1621 Independence, objectivity and professional scepticism
1845. Art. 1622 Irregularities
1846. Art. 1623 Removal or resignation of statutory auditors from carrying out assurance of sustainability reporting
1847. Art. 1624 Removal of statutory auditors from carrying out assurance of sustainability reporting of public-interest entities
1848. Art. 1625 Notification to Supervisory Authority of certain matters regarding cessation of office
1849. Art. 1626 Approval to carry out assurance of sustainability reporting
1850. Art. 1627 Conditions for approval to carry out assurance of sustainability reporting as statutory auditor
1851. Art. 1629 Appropriate qualification for purpose of section 1627(a)
1852. Art. 1630 Aptitude test to be passed
1853. Art. 1630 Scope of aptitude test
1854. Art. 1631 Adequate standards to be applied in administration of aptitude test
1855. Art. 1632 Conditions for approval to carry out assurance of sustainability reporting as a statutory audit firm
1856. Art. 1633 Basis on which audit firms approved in other Member States may carry out assurance of sustainability reporting in State
1857. Art. 1634 Restriction as to persons who may carry out assurance of sustainability reporting
1858. Art. 1635 Transitional provisions relating to approval of certain statutory auditors
1859. Art. 1636 Public register
1860. Art. 1637 Notification of information to Registrar
1861. Art. 1638 Continuing education
1862. Art. 1639 Withdrawal of approval under this Part
1863. Art. 1640 Approval of third-country auditors to carry out assurance of sustainability reporting
1864. Art. 1641 Registration of third-country audit firms and third-country audit entities for assurance of sustainability reporting
1865. Art. 1642 System of quality assurance
1866. Art. 1643 Organisation of quality assurance system
1867. Art. 1644 Quality assurance review deemed to include individual auditors in certain cases
1868. Art. 1645 Right of recognised accountancy body as regards professional discipline
1869. Art. 1646 System of investigation and penalties
1870. Art. 1647 Co-operation and mutual recognition of regulatory arrangements between Member States
1871. Art. 1648 Transfer of assurance working papers etc. to third-country competent authorities