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Updated to 20 October 2017

Companies Act 2014
No. 38 of 2014

Contents

Commencement

SectionCommencement DateCommencement Information
Ss. 1-3 1 June 2015 Companies Act 2014 (Commencement) Order 2015 (S.I. No. 169 of 2015), art. 3
S. 4(1) in so far as it relates to Part V of the Companies Act 1990 (being Part V of that Act to the extent that it remained in force on and from the commencement, on the 6th day of July 2005, of s. 31 of the Investment Funds, Companies and Miscellaneous Provisions Act 2005) Not yet commenced Requires commencement order under s. 1(2)
S. 4(1) other than in so far as it relates to Part V of the Companies Act 1990 (being Part V of that Act to the extent that it remained in force on and from the commencement, on the 6th day of July 2005, of s. 31 of the Investment Funds, Companies and Miscellaneous Provisions Act 2005) 1 June 2015 Companies Act 2014 (Commencement) Order 2015 (S.I. No. 169 of 2015), art. 3, as amended by Companies Act 2014 (Commencement) (No. 2) Order 2015 (S.I. No. 220 of 2015), art. 2(a)
S. 4(2) in so far as it relates to reg. 6 of the European Communities (Mergers and Divisions of Companies) (Amendment) Regulations 2011 Not yet commenced Requires commencement order under s. 1(2)
S. 4(2) other than in so far as it relates to reg. 6 of the European Communities (Mergers and Divisions of Companies) (Amendment) Regulations 2011 1 June 2015 Companies Act 2014 (Commencement) Order 2015 (S.I. No. 169 of 2015), art. 3
S. 4(3) Not yet commenced Requires commencement order under s. 1(2)
Ss. 5-68(1) 1 June 2015 Companies Act 2014 (Commencement) Order 2015 (S.I. No. 169 of 2015), art. 3
S. 68(2) in so far as it relates to securities (or interests in securities) that, before the 1st day of June 2015, were admitted to trading or listed on any market, whether a regulated market or not, in the State or elsewhere Not yet commenced Requires commencement order under s. 1(2)
S. 68(2) in so far as it does not relate to securities (or interests in securities) that, before the 1st day of June 2015, were admitted to trading or listed on any market, whether a regulated market or not, in the State or elsewhere 1 June 2015 Companies Act 2014 (Commencement) Order 2015 (S.I. No. 169 of 2015), art. 3, as amended by Companies Act 2014 (Commencement) (No. 2) Order 2015 (S.I. No. 220 of 2015), art. 2(b)
Ss. 68(3)-166 1 June 2015 Companies Act 2014 (Commencement) Order 2015 (S.I. No. 169 of 2015), art. 3
S. 167 first day of the financial year Companies Act 2014 (Commencement) Order 2015 (S.I. No. 169 of 2015), art. 4
Ss. 168-224 1 June 2015 Companies Act 2014 (Commencement) Order 2015 (S.I. No. 169 of 2015), art. 3
S. 225 first day of the financial year Companies Act 2014 (Commencement) Order 2015 (S.I. No. 169 of 2015), art. 4
Ss. 226-305(1)(a) 1 June 2015 Companies Act 2014 (Commencement) Order 2015 (S.I. No. 169 of 2015), art. 3
S. 305(1)(b) first day of the financial year Companies Act 2014 (Commencement) Order 2015 (S.I. No. 169 of 2015), art. 4
Ss. 305(1)(c)-(13) 1 June 2015 Companies Act 2014 (Commencement) Order 2015 (S.I. No. 169 of 2015), art. 3
S. 306(1) first day of the financial year Companies Act 2014 (Commencement) Order 2015 (S.I. No. 169 of 2015), art. 4
Ss. 306(2)-325 1 June 2015 Companies Act 2014 (Commencement) Order 2015 (S.I. No. 169 of 2015), art. 3
S. 326(1)(a) first day of the financial year Companies Act 2014 (Commencement) Order 2015 (S.I. No. 169 of 2015), art. 4
Ss. 326(1)(b)-329 1 June 2015 Companies Act 2014 (Commencement) Order 2015 (S.I. No. 169 of 2015), art. 3
S. 330 first day of the financial year Companies Act 2014 (Commencement) Order 2015 (S.I. No. 169 of 2015), art. 4
Ss. 331-735 1 June 2015 Companies Act 2014 (Commencement) Order 2015 (S.I. No. 169 of 2015), art. 3
Ss. 736-743 (in part) 23 December 2014 Commenced on enactment (s. 744(1), (3))
Ss. 744-981 1 June 2015 Companies Act 2014 (Commencement) Order 2015 (S.I. No. 169 of 2015), art. 3
S. 981 in so far as it relates to securities (or interests in securities) that, before the 1st day of June 2015, were admitted to trading or listed on any market, whether a regulated market or not, in the State or elsewhere Not yet commenced Requires commencement order under s. 1(2)
S. 981 in so far as it does not relate to securities (or interests in securities) that, before the 1st day of June 2015, were admitted to trading or listed on any market, whether a regulated market or not, in the State or elsewhere 1 June 2015 Companies Act 2014 (Commencement) Order 2015 (S.I. No. 169 of 2015), art. 3, as amended by Companies Act 2014 (Commencement) (No. 2) Order 2015 (S.I. No. 220 of 2015), art. 2(b)
Ss. 982-1190 1 June 2015 Companies Act 2014 (Commencement) Order 2015 (S.I. No. 169 of 2015), art. 3
S. 1191 in so far as it relates to securities (or interests in securities) that, before the 1st day of June 2015, were admitted to trading or listed on any market, whether a regulated market or not, in the State or elsewhere Not yet commenced Requires commencement order under s. 1(2)
S. 1191 in so far as it does not relate to securities (or interests in securities) that, before the 1st day of June 2015, were admitted to trading or listed on any market, whether a regulated market or not, in the State or elsewhere 1 June 2015 Companies Act 2014 (Commencement) Order 2015 (S.I. No. 169 of 2015), art. 3, as amended by Companies Act 2014 (Commencement) (No. 2) Order 2015 (S.I. No. 220 of 2015), art. 2(b)
Ss. 1192-1247 1 June 2015 Companies Act 2014 (Commencement) Order 2015 (S.I. No. 169 of 2015), art. 3
S. 1248 in so far as it relates to securities (or interests in securities) that, before the 1st day of June 2015, were admitted to trading or listed on any market, whether a regulated market or not, in the State or elsewhere Not yet commenced Requires commencement order under s. 1(2)
S. 1248 in so far as it does not relate to securities (or interests in securities) that, before the 1st day of June 2015, were admitted to trading or listed on any market, whether a regulated market or not, in the State or elsewhere 1 June 2015 Companies Act 2014 (Commencement) Order 2015 (S.I. No. 169 of 2015), art. 3, as amended by Companies Act 2014 (Commencement) (No. 2) Order 2015 (S.I. No. 220 of 2015), art. 2(b)
Ss. 1249-1324 1 June 2015 Companies Act 2014 (Commencement) Order 2015 (S.I. No. 169 of 2015), art. 3
S. 1325 Not yet commenced Requires commencement order under s. 1(2)
Ss. 1326-1448 1 June 2015 Companies Act 2014 (Commencement) Order 2015 (S.I. No. 169 of 2015), art. 3

Amendments and other effects

How AffectedAffecting Provision
Application restricted Harbours Act 2015 (No. 61 of 2015), s. 14
  European Union (Bank Recovery and Resolution) Regulations 2015 (S.I. No 289 of 2015), 1(2), 1(3), 76(1)(a), 76(1)(d), 76(2)(i), 119(2)(a)
References construed European Union (Credit Institutions: Financial Statements) Regulations 2015 (S.I. No. 266 of 2015), regs. 1(2), 3(2)
  European Union (Insurance Undertakings: Financial Statements) Regulations 2015 (S.I. No. 262 of 2015), regs. 1(2), 3(2)
S. 2(1) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 98(a)
  European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), Regs. 1(2), 6
  European Union (Bank Recovery and Resolution) Regulations 2015 (S.I. No. 289 of 2015), regs. 1(2), 1(3), 189(1)
S. 7(5)(b)(i) substitued Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 4(a)
S. 7(5)(b)(ii) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 4(b)
S. 9(2)(a) substitued Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 5(a)
S. 9(4)(b) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 5(b)
S. 22(2) form prescribed Companies Act 2014 (Forms) Regulations 2015 (S.I. No. 147 of 2015), regs. 1(2), 3, schedule pt. 1
S. 23(2) form prescribed Companies Act 2014 (Forms) Regulations 2015 (S.I. No. 147 of 2015), regs. 1(2), 4, schedule pt. 2
S. 27(3A) inserted Legal Services Regulation Act 2015 (No. 65 of 2015), ss. 1(2), 132
S. 28(2) fees prescribed Companies Act 2014 (Fees) Regulations 2015 (S.I. No. 213 of 2015), regs. 1(2), 3, 4, schedule
S. 28(8) fees prescribed Companies Act 2014 (Fees) Regulations 2015 (S.I. No. 213 of 2015), regs. 1(2), 3, 4, schedule
S. 35(5) form prescribed Companies Act 2014 (Forms) Regulations 2015 (S.I. No. 147 of 2015), regs. 1(2), 5, schedule pt. 3
S. 35(7) substituted European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), Regs. 1(2), 7
S. 36(2) form prescribed Companies Act 2014 (Forms) Regulations 2015 (S.I. No. 147 of 2015), regs. 1(2), 5, schedule pt. 3
S. 39(1) form prescribed Companies Act 2014 (Forms) Regulations 2015 (S.I. No. 147 of 2015), regs. 1(2), 6, schedule pt. 4
S. 50(3) form prescribed Companies Act 2014 (Forms) Regulations 2015 (S.I. No. 147 of 2015), regs. 1(2), 7, schedule pt. 5
S. 59(1) form prescribed Companies Act 2014 (Forms) Regulations 2015 (S.I. No. 147 of 2015), regs. 1(2), 8, schedule pt. 6
S. 60(2)(c) form prescribed Companies Act 2014 (Forms) Regulations 2015 (S.I. No. 147 of 2015), regs. 1(2), 8, schedule pt. 6
S. 63(3) form prescribed Companies Act 2014 (Forms) Regulations 2015 (S.I. No. 147 of 2015), regs. 1(2), 9, schedule pt. 7
S. 68(2) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 6(a)
S. 68(8A) inserted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 6(b)
S. 70(7) form prescribed Companies Act 2014 (Forms) Regulations 2015 (S.I. No. 147 of 2015), regs. 1(2), 10, schedule pt. 8
S. 72(7) substituted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 7
S. 82 application restricted Harbours Act 2015 (No. 61 of 2015), s. 9(4)
S. 83(6) form prescribed Companies Act 2014 (Forms) (No. 2) Regulations 2015 (S.I. No. 212 of 2015), regs. 1(2), 3, sch. 1
S. 85(2) substituted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 8
S. 90(1) form prescribed Companies Act 2014 (Forms) Regulations 2015 (S.I. No. 147 of 2015), regs. 1(2), 11, schedule pt. 9
S. 90(3) form prescribed Companies Act 2014 (Forms) Regulations 2015 (S.I. No. 147 of 2015), regs. 1(2), 12, schedule pt. 10
S. 90(4) form prescribed Companies Act 2014 (Forms) Regulations 2015 (S.I. No. 147 of 2015), regs. 1(2), 13, schedule pt. 11
S. 93(3) form prescribed Companies Act 2014 (Forms) Regulations 2015 (S.I. No. 147 of 2015), regs. 1(2), 14, schedule pt. 12
S. 93(5) inserted European Union (Bank Recovery and Resolution) Regulations 2015 (S.I. No. 289 of 2015), regs. 1(2), 1(3), 189(2)
S. 116(1) form prescribed Companies Act 2014 (Forms) Regulations 2015 (S.I. No. 147 of 2015), regs. 1(2), 15, schedule pt. 13
S. 117(4) substituted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 91
S. 120(3)(b)(i) substituted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 90(a)
S. 121(7) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 90(b)
S. 123(5)(b) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 90(c)
S. 137 form of bond specified Companies Act 2014 (Bonding) Order 2015 (S.I. No. 215 of 2015), regs. 1, 3-5, schs. 1, 2
S. 140(2) form prescribed Companies Act 2014 (Forms) Regulations 2015 (S.I. No. 147 of 2015), regs. 1(2), 16, schedule pt. 14
S. 142(4)(a) form prescribed Companies Act 2014 (Forms) Regulations 2015 (S.I. No. 147 of 2015), regs. 1(2), 17, schedule pt. 15
S. 149(8) form prescribed Companies Act 2014 (Forms) Regulations 2015 (S.I. No. 147 of 2015), regs. 1(2), 18, schedule pt. 16
S. 149(9) form prescribed Companies Act 2014 (Section 897) Order 2015 (S.I. No. 203 of 2015), reg. 3(a)
  Companies Act 2014 (Forms) Regulations 2015 (S.I. No. 147 of 2015), regs. 1(2), 19, schedule pt. 17
S. 150 procedure prescribed Companies Act 2014 (Section 150) (No. 2) Regulations 2015 (S.I. No. 543 of 2015), regs. 1(2), 3-11
  Companies Act 2014 (Section 150) Regulations 2015 (S.I. No. 225 of 2015), regs. 1(2), 3-8
S. 150(1) form prescribed Companies Act 2014 (Forms) Regulations 2015 (S.I. No. 147 of 2015), regs. 1(2), 20, schedule pt. 18
S. 150(2)(b) form prescribed Companies Act 2014 (Forms) Regulations 2015 (S.I. No. 147 of 2015), regs. 1(2), 4, schedule pt. 2
S. 150(10) form prescribed Companies Act 2014 (Forms) Regulations 2015 (S.I. No. 147 of 2015), regs. 1(2), 20, schedule pt. 18
S. 152(3) form prescribed Companies Act 2014 (Forms) Regulations 2015 (S.I. No. 147 of 2015), regs. 1(2), 21, schedule pt. 19
S. 167 amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 9(b)
S. 167(1) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 9(a)(i)
  Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 9(a)(ii)
S. 173(6) form prescribed Companies Act 2014 (Forms) Regulations 2015 (S.I. No. 147 of 2015), regs. 1(2), 22, schedule pt. 20
S. 175(3) applied European Union (Insurance and Reinsurance) Regulations 2015
  S.I. No. 485 of 2015, regs. 1(2), (3), 58(2)
S. 183(9) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 98(b)(i)
S. 183(10) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 98(b)(ii)
S. 191(2)(b) amended European Union (Bank Recovery and Resolution) Regulations 2015 (S.I. No 289 of 2015), regs. 1(2), 1(3), 189(3)(a)
S. 191(3A) inserted European Union (Bank Recovery and Resolution) Regulations 2015 (S.I. No 289 of 2015), regs. 1(2), 1(3), 189(3)(b)
S. 208 form of report prescribed Companies Act 2014 (Section 208 Report) Regulations 2015 (S.I. No. 218 of 2015), regs. 1, 3, 4
S. 212 application restricted European Union (Bank Recovery and Resolution) Regulations 2015 (S.I. No 289 of 2015), regs. 1(2), 1(3), 119(1)(c)
S. 216(6) form prescribed Companies Act 2014 (Forms) Regulations 2015 (S.I. No. 147 of 2015), regs. 1(2), 23, schedule pt. 21
S. 225(1) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 88(a)(i)
S. 228(4) form prescribed Companies Act 2014 (Forms) Regulations 2015 (S.I. No. 147 of 2015), regs. 1(2), 24, schedule pt. 22
S. 231 application restricted National Cultural Institutions (National Concert Hall) Act 2015 (No. 44 of 2015), s. 21(8)
S. 238(8)(c)(i) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 90(d)
Pt. 6 (ss. 272-407) application extended European Union (Credit Institutions: Financial Statements) Regulations 2015 (S.I. No. 266 of 2015), regs. 1(2), 3(1)
Pt. 6 (ss. 272-407) applied with modifications European Union (Insurance Undertakings: Financial Statements) Regulations 2015 (S.I. No. 262 of 2015), regs. 1(2), 3(1)
Pt. 6 (ss. 272-407) references construed European Union (Credit Institutions: Financial Statements) Regulations 2015 (S.I. No. 266 of 2015), regs. 1(2), 3(3), (4), 5(2)
  European Union (Insurance Undertakings: Financial Statements) Regulations 2015 (S.I. No. 262 of 2015), regs. 1(2), 3(3), (4), schs. 1, 2
S. 272(2)(a) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 10
S. 274 amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 88(e)
S. 274(1) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 11
S. 275(1) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 12(a)(i)
  Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 12(a)(ii)
  Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 12(a)(iii)(I)
  Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 12(a)(iii)(II)
  Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 90(e)(i)
  Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 90(e)(ii)
  European Union (Insurance and Reinsurance) Regulations 2015 (S.I. No. 485 of 2015), regs. 1(2), (3), 316, 318
S. 275(5) substituted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 12(b)
S. 275(6) deleted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 12(c)
S. 277 substituted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 13
S. 277A inserted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 14
S. 279(1)(a) amended Companies (Amendment) Act 2017 (13/2017), ss. 1(a), 2(2)
S. 279(1)(aa) inserted Companies (Amendment) Act 2017 (13/2017), ss. 1(b), 2(2)
S. 279(2) amended Companies (Amendment) Act 2017 (13/2017), ss. 1(c), 2(2)
Pt 6, chapter 1A (ss. 280A - 280H) inserted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 15
S. 290(6) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 16(a)
S. 290(6A) inserted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 16(b)
S. 290(6B) inserted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 16(b)
S. 290(8) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 16(c)(i)
  Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 16(c)(ii)
S. 291(3) substituted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 17(a)
S. 291(3A) inserted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 17(b)
S. 291(4) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 17(c)
S. 291(6A) inserted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 17(d)
S. 292(1)(b) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 18(a)
S. 292(2A) inserted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 18(b)
S. 292(3) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 18(c)
S. 293 application extended European Union (Credit Institutions: Financial Statements) Regulations 2015 (S.I. No. 266 of 2015), regs. 1(2), 5(1)
S. 293 applied with modifications European Union (Insurance Undertakings: Financial Statements) Regulations 2015 (S.I. No. 262 of 2015), regs. 1(2), 4(1)
S. 293(1) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 19(a)
S. 293(1A) inserted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 19(b)
S. 293(3) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 19(c)
S. 293(6) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 19(d)
S. 293(6A) inserted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 19(e)
S. 293(6B) inserted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 19(e)
S. 293(8) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 19(f)
S. 293(9)(a) deleted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 19(g)
S. 294(3)(a) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 20(a)(i)
S. 294(3)(aa) inserted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 20(a)(ii)
S. 294(3A) inserted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 20(c)
S. 294(4) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 20(b)
S. 295(1)(b) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 21(a)
S. 295(2A) inserted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 21(b)
S. 295(3) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 21(c)
S. 297 deleted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 3(1)(a)
Ss. 297, 298 application restricted European Union (Credit Institutions: Financial Statements) Regulations 2015 (S.I. No. 266 of 2015), regs. 1(2), 8(2), table
  European Union (Insurance Undertakings: Financial Statements) Regulations 2015 (S.I. No. 262 of 2015), regs. 1(2), 6(2), table
S. 298 deleted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 3(1)(b)
S. 299(2)(b) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 22(a)(ii)
S. 299(2)(aa) inserted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 22(a)(i)
S. 299(4)(b)(i) substituted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 22(b)(i)
S. 299(4)(c) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 22(b)(ii)
S. 299(4)(d)(i) substituted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 22(b)(iii)
S. 299(6) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 22(c)
S. 299(8) substituted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 22(d)
S. 300(2)(b) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 23(a)(ii)
S. 300(2)(aa) inserted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 23(a)(i)
S. 300(4)(b) substituted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 23(b)(i)
S. 300(4)(d) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 23(b)(ii)
S. 300(4)(e)(i) substituted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 23(b)(iii)
S. 300(6) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 23(c)
S. 300(7) substituted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 23(d)
S. 303(3)(b) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 24
S. 304(1)(a) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 25(a)(i)
S. 304(1)(b) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 25(a)(ii)
S. 304(2) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 25(b)
S. 305(1) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 26(a)
S. 305(2) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 26(b)
S. 305(6) substituted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 26(c)
S. 305(14) inserted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 26(d)
S. 305A inserted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 27
S. 306 substituted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 28
S. 307(3)(f) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 29
S. 309(1) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 30(a)
S. 309(1A) inserted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 30(b)
S. 310-312 application extended European Union (Credit Institutions: Financial Statements) Regulations 2015 (S.I. No. 266 of 2015), regs. 1(2), 4
S. 314(1) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 31(a)
S. 314(2) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 31(b)
S. 314(2A) insertion Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 31(c)
S. 315(d) substituted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 32
S. 317(1) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 33(a)
S. 317(7A) inserted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 33(b)
S. 317(7B) inserted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 33(b)
S. 318(1) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 34(a)
S. 318(9) inserted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 34(b)
S. 319(1) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 35(a)
S. 319(2) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 35(b)
S. 319(4) inserted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 35(c)
S. 320(1) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 36(a)
S. 320(2) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 36(b)
S. 320(3) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 36(c)
S. 320(4)(a) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 36(d)(i)
S. 320(4)(aa) inserted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 36(d)(ii)
S. 320(4)(ab) inserted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 36(d)(ii)
S. 320(4)(ac) inserted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 36(d)(ii)
S. 321(3) inserted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 37
S. 322(4) amended European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), Regs. 1(2), 8
S. 322(5)(a) substituted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 38(a)(i)
S. 322(5)(b) substituted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 38(a)(ii)
S. 322(6) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 38(b)
S. 323(1) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 39(a)
S. 323(1A) inserted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 39(b)
S. 324(1) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 40(a)
S. 324(1A) inserted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 40(b)
S. 324(4A) inserted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 40(c)
S. 324(11) inserted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 40(d)
S. 325(1) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 41(a)
S. 325(1A) inserted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 41(b)
S. 325(2)(a) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 41(c)
S. 325(6) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 41(d)
S. 325(7) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 41(e)
S. 326(3) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 42(a)
S. 326(3A) inserted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 42(b)
S. 327(1) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 43(a)
S. 327(1A) inserted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 43(b)
S. 327(3A) inserted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 43(c)
S. 328(i) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 44(a)
S. 328(ii) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 44(b)
S. 328(iii) inserted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 44(c)
S. 328(iv) inserted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 44(c)
S. 336(2) substituted European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), Regs. 1(2), 9(a)
S. 336(3)(a) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 45(a)
S. 336(3A) inserted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 45(b)
S. 336(5) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 45(c)
S. 336(5) substituted European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), Regs. 1(2), 9(b)
S. 336(5A) inserted European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), Regs. 1(2), 9(c)
S. 336(5B) inserted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 45(d)
S. 336(8) substituted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 45(e)
S. 336(9A) inserted European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), Regs. 1(2), 9(d)
S. 337(2) substituted European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), Regs. 1(2), 10
S. 338(2) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 46(a)
S. 338(2A) inserted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 46(b)
S. 339(1)(b) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 47(a)
S. 339(1A) inserted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 47(b)
S. 340(3) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 48
S. 341(1)(b) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 49(a)
S. 341(1A) inserted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 49(b)
S. 343(4) form prescribed Companies Act 2014 (Forms) Regulations 2015 (S.I. No. 147 of 2015), regs. 1(2), 25, schedule pt. 23
S. 346(2)(b) form prescribed Companies Act 2014 (Forms) Regulations 2015 (S.I. No. 147 of 2015), regs. 1(2), 26, schedule pt. 24
Pt. 6 Ch. 14 (ss. 350-357) application restricted European Union (Credit Institutions: Financial Statements) Regulations 2015 (S.I. No. 266 of 2015), regs. 1(2), 8(1)
  European Union (Insurance Undertakings: Financial Statements) Regulations 2015 (S.I. No. 262 of 2015), regs. 1(2), 6(1)
S. 347(1)(b) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 50(a)
S. 347(1A) inserted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 50(b)
S. 350 deleted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 3(1)(c)
S. 351 deleted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 3(1)(d)
S. 352 substituted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 51
Ss. 353, 354 references construed Companies Act 2014 (Commencement) Order 2015 (S.I. No. 169 of 2015), art. 5
S. 353(2)(b) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 52(a)(i)
S. 353(2)(c) substituted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 52(a)(ii)
S. 353(2)(d) inserted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 52(a)(iii)
S. 353(3)(c) substituted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 52(b)(i)
S. 353(3)(d) substituted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 52(b)(ii)
S. 353(3)(e) inserted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 52(b)(iii)
S. 354 deleted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 3(1)(e)
S. 355(1) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 53(a)
S. 355(3) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 53(b)(i)
S. 355(3)(b) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 53(b)(ii)
S. 355(3)(c) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 53(b)(iii)
S. 355(4) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 53(c)
S. 355(5) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 53(d)
S. 355(6) substituted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 53(e)
S. 355(7) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 53(f)
S. 355(9) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 53(g)
S. 356(2)(a) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 54(a)
S. 356(2)(b) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 54(b)
S. 356(3) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 54(c)
S. 357 application restricted European Union (Credit Institutions: Financial Statements) Regulations 2015 (S.I. No. 266 of 2015), regs. 1(2), 8(3)
  European Union (Insurance Undertakings: Financial Statements) Regulations 2015 (S.I. No. 262 of 2015), regs. 1(2), 6(3)
S. 357(1)(b) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 55(a)
S. 357(1)(g) substituted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 55(b)
Ss. 358-365 application restricted European Union (Credit Institutions: Financial Statements) Regulations 2015 (S.I. No. 266 of 2015), regs. 1(2), 8(2), table
  European Union (Insurance Undertakings: Financial Statements) Regulations 2015 (S.I. No. 262 of 2015), regs. 1(2), 6(2), table
S. 358(2) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 56
S. 359(2) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 57(a)
S. 359(3) - (12) deleted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 57(b)
S. 360(1) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 58(a)
S. 360(1)(a) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 58(b)(i)
S. 360(1)(b) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 58(a)(ii)
S. 362(1) substituted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 59(a)
S. 362(2) substituted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 59(b)
S. 363(1)(b) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 60
S. 364(2)(b) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 61(a)
S. 364(3) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 61(b)
S. 364(4) substituted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 61(c)
S. 367(3) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 62
Ss. 377, 378 application restricted European Union (Credit Institutions: Financial Statements) Regulations 2015 (S.I. No. 266 of 2015), regs. 1(2), 8(2), table
  European Union (Insurance Undertakings: Financial Statements) Regulations 2015 (S.I. No. 262 of 2015), regs. 1(2), 6(2), table
S. 377(1) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 63(a)
S. 377(2)(a) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 63(b)
S. 377(3) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 63(c)(ii)
S. 377(3)(b) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 63(c)(i)
S. 379(2) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 64(a)
S. 379(3) inserted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 64(b)
S. 380(5)(iii) substituted European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), Regs. 1(2), 11
S. 385(2)(b) form prescribed Companies Act 2014 (Forms) Regulations 2015 (S.I. No. 147 of 2015), regs. 1(2), 27, schedule pt. 25
S. 390 amended European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), Regs. 1(2), 12
S. 392(1)(b) form prescribed Companies Act 2014 (Forms) Regulations 2015 (S.I. No. 147 of 2015), regs. 1(2), 28, schedule pt. 26
S. 393(1) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 65
S. 394(a) amended European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), Regs. 1(2), 13
S. 408(1)(c) substituted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 98(c)
S. 409(3) form prescribed Companies Act 2014 (Section 897) Order 2015 (S.I. No. 203 of 2015), reg. 3(b), 3(e)
  Companies Act 2014 (Forms) Regulations 2015 (S.I. No. 147 of 2015), regs. 1(2), 29, schedule pt. 27
  Companies Act 2014 (Forms) Regulations 2015 (S.I. No. 147 of 2015), regs. 1(2), 55, schedule pt. 53
S. 409(4)(a) form prescribed Companies Act 2014 (Section 897) Order 2015 (S.I. No. 203 of 2015), reg. 3(c), 3(f)
  Companies Act 2014 (Forms) Regulations 2015 (S.I. No. 147 of 2015), regs. 1(2), 30, schedule pt. 28
  Companies Act 2014 (Forms) Regulations 2015 (S.I. No. 147 of 2015), regs. 1(2), 56, schedule pt. 54
S. 409(4)(b) form prescribed Companies Act 2014 (Section 897) Order 2015 (S.I. No. 203 of 2015), reg. 3(d), 3(g)
  Companies Act 2014 (Forms) Regulations 2015 (S.I. No. 147 of 2015), regs. 1(2), 31, schedule pt. 29
  Companies Act 2014 (Forms) Regulations 2015 (S.I. No. 147 of 2015), regs. 1(2), 57, schedule pt. 55
S. 409(8) form prescribed Companies Act 2014 (Forms) Regulations 2015 (S.I. No. 147 of 2015), regs. 1(2), 32, schedule pt. 30
S. 411(2) form prescribed Companies Act 2014 (Forms) Regulations 2015 (S.I. No. 147 of 2015), regs. 1(2), 33, schedule pt. 31
  Companies Act 2014 (Forms) Regulations 2015 (S.I. No. 147 of 2015), regs. 1(2), 58, schedule pt. 56
S. 412(6)(a) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 66
S. 413(2) form prescribed Companies Act 2014 (Forms) Regulations 2015 (S.I. No. 147 of 2015), regs. 1(2), 34, schedule pt. 32
S. 414(2) fees prescribed Companies Act 2014 (Fees) Regulations 2015 (S.I. No. 213 of 2015), regs. 1(2), 3, 4, schedule
S. 416(4) form prescribed Companies Act 2014 (Forms) Regulations 2015 (S.I. No. 147 of 2015), regs. 1(2), 35, schedule pt. 33
  Companies Act 2014 (Forms) Regulations 2015 (S.I. No. 147 of 2015), regs. 1(2), 36, schedule pt. 34
Pt. 8 (ss. 428-448) applied with modifications Irish Collective Asset-management Vehicles Act 2015 (No. 2 of 2015) ss. 1(2), 153
S. 430(3) form prescribed Companies Act 2014 (Forms) Regulations 2015 (S.I. No. 147 of 2015), regs. 1(2), 37, schedule pt. 35
S. 436(1) form prescribed Companies Act 2014 (Forms) Regulations 2015 (S.I. No. 147 of 2015), regs. 1(2), 38, schedule pt. 36
S. 436(2) form prescribed Companies Act 2014 (Forms) Regulations 2015 (S.I. No. 147 of 2015), regs. 1(2), 39, schedule pt. 37
S. 440(1)(a) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 98(d)
S. 441(2)(b) form prescribed Companies Act 2014 (Forms) Regulations 2015 (S.I. No. 147 of 2015), regs. 1(2), 37, schedule pt. 35
S. 453(2)(c) application restricted European Union (Insurance and Reinsurance) Regulations 2015 (S.I. No. 485 of 2015), regs. 1(2), (3), 71
S. 457(4)(a) form prescribed Companies Act 2014 (Section 457) Regulations 2015 (S.I. No. 498 of 2015), regs. 1, 2, schedule
S. 457(6) form prescribed Companies Act 2014 (Section 457) Regulations 2015. (S.I. No. 498 of 2015), regs. 1, 2, schedule
S. 470(1)(b) form prescribed Companies Act 2014 (Forms) Regulations 2015 (S.I. No. 147 of 2015), regs. 1(2), 40, schedule pt. 38
S. 494(1)(b) form prescribed Companies Act 2014 (Forms) Regulations 2015 (S.I. No. 147 of 2015), regs. 1(2), 41, schedule pt. 39
S. 497(3) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 98(e)
S. 509 fee prescribed Industrial and Provident Societies (Notice of Petition for Appointment of an Examiner to an Industrial and Provident Society)(Fee) Regulations 2017 (S.I. No. 164 of 2017), regs. 1(2), 2
S. 509 form prescribed Industrial and Provident Societies (Notice of Petition for Appointment of an Examiner to an Industrial and Provident Society)(Form) Regulations 2017 (S.I. No. 163 of 2017), regs. 1(2), 2, schedule
S. 509(7) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 88(b)(i)
S. 517(8) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 88(b)(ii)
S. 531(1) form prescribed Companies Act 2014 (Forms) Regulations 2015 (S.I. No. 147 of 2015), regs. 1(2), 42, schedule pt. 40
Pt. 11 (ss. 559-724) applied with modifications Irish Collective Asset-management Vehicles Act 2015 (No. 2 of 2015) ss. 1(2), 154
S. 569 application restricted European Union (Markets in Financial Instruments) Regulations 2017 (S.I. No. 375 of 2017), regs. 1(2), 148(2), (4)
S. 580(4) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 98(f)
S. 580(4) form of report prescribed Companies Act 2014 (Section 580(4) Members’ Voluntary Winding Up Report) Regulations 2015 (S.I. No. 217 of 2015), regs. 1, 3, 4
Pt. 11 Chp. 7 (ss. 617 - 623) application extended European Union (Deposit Guarantee Schemes) Regulations 2015 (S.I. No. 516 of 2015), regs. 1(2), 14(4)
S. 604(2) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 98(g)
S. 621 application extended Workplace Relations Act 2015 (No. 16 of 2015), ss. 1(2), 49(1)
S. 621 application restricted European Union (Insurance and Reinsurance) Regulations 2015 (S.I. No. 485 of 2015), regs. 1(2), (3), 277(1)
S. 621(2)(e) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 92(a)
S. 621(2)(g) amended European Union (Bank Recovery and Resolution) Regulations 2015 (S.I. No. 289 of 2015), regs. 1(2), 1(3), 189(4)(a)(i)
S. 621(2)(h), (i) inserted European Union (Bank Recovery and Resolution) Regulations 2015 (S.I. No. 289 of 2015), regs. 1(2), 1(3), 189(4)(a)(ii)
S. 621(2A), (2B) inserted European Union (Bank Recovery and Resolution) Regulations 2015 (S.I. No. 289 of 2015), regs. 1(2), 1(3), 189(4)(b)
S. 621(7) amended European Union (Bank Recovery and Resolution) Regulations 2015 (S.I. No. 289 of 2015), regs. 1(2), 1(3), 189(4)(c)
S. 621(7)(b) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 92(b)
S. 622(6) amended European Union (Bank Recovery and Resolution) Regulations 2015 (S.I. No. 289 of 2015), regs. 1(2), 1(3), 189(5)
S. 623 account prescribed Companies Act 2014 (Section 623 Account) Regulations 2015 (S.I. No. 219 of 2015), regs. 1, 3
S. 633, table, para. 5(b) fee prescribed Companies Act 2014 (Prescribed Fees Category 5 Liquidators) Regulations 2017 (S.I. No. 303 of 2017), reg. 3, schedule
S. 633, table, para. 5(a) form prescribed Companies Act 2014 (Prescribed Forms Category 5 Liquidators) Regulations 2017 (S.I. No. 302 of 2017), reg. 3, schedule
S. 633(4) substituted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 93(a)
S. 633(5)(a) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 93(b)
S. 634(1) amounts and terms of insurance cover prescribed Companies Act 2014 (Professional Indemnity Insurance) (Liquidators) Regulations 2016 (S.I. No. 127 of 2016), regs. 3, 4
S. 634(9A) inserted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 67
S. 678 references construed Workplace Relations Act 2015 (No. 16 of 2015) ss. 1(2), 66(2), (3)
S. 682(2) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 98(h)
S. 682(2) form prescribed Companies Act 2014 (Section 682) Regulations 2015 (S.I. No. 221 of 2015), regs. 1, 2, schedule
S. 731(1)(d) form prescribed Companies Act 2014 (Forms) Regulations 2015 (S.I. No. 147 of 2015), regs. 1(2), 43, schedule pt. 41
S. 732(2)(b) form prescribed Companies Act 2014 (Forms) Regulations 2015 (S.I. No. 147 of 2015), regs. 1(2), 44, schedule pt. 42
S. 732(4) form prescribed Companies Act 2014 (Forms) Regulations 2015 (S.I. No. 147 of 2015), regs. 1(2), 45, schedule pt. 43
S. 737(1)(b) form prescribed Companies Act 2014 (Forms) Regulations 2015 (S.I. No. 147 of 2015), regs. 1(2), 46, schedule pt. 44
S. 737(5) fees prescribed Companies Act 2014 (Fees) Regulations 2015 (S.I. No. 213 of 2015), regs. 1(2), 3, 4, schedule
Pt. 13 (ss. 746-796) applied with modifications Irish Collective Asset-management Vehicles Act 2015 (No. 2 of 2015) ss. 1(2), 153
S. 747(6)(b) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 88(c)(i)
S. 748(5)(b) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 88(c)(ii)
S. 750(4) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 88(c)(iii)
Pt. 14 (ss. 797-886) applied with modifications Irish Collective Asset-management Vehicles Act 2015 (No. 2 of 2015) ss. 1(2), 86
Pt. 14 (ss. 797-886) application extended Irish Collective Asset-management Vehicles Act 2015 (No. 2 of 2015) ss. 1(2), 87, 178, 180, 181
S. 812(1) form prescribed Companies Act 2014 (Forms) Regulations 2015 (S.I. No. 147 of 2015), regs. 1(2), 47, schedule pt. 45
S. 813 officers prescribed Companies Act 2014 (Part 14 Prescribed Officers) Regulations 2015 (S.I. No. 216 of 2015), regs. 1(2), 3(1)
S. 819 officers prescribed Companies Act 2014 (Part 14 Prescribed Officers) Regulations 2015 (S.I. No. 216 of 2015), regs. 1(2), 3(1)
S. 819 particulars prescribed Companies Act 2014 (Part 14 Prescribed Officers) Regulations 2015 (S.I. No. 216 of 2015), regs. 1(2), 4(1), schedule
S. 823 officers prescribed Companies Act 2014 (Part 14 Prescribed Officers) Regulations 2015 (S.I. No. 216 of 2015), regs. 1(2), 3(1)
S. 823 particulars prescribed Companies Act 2014 (Part 14 Prescribed Officers) Regulations 2015 (S.I. No. 216 of 2015), regs. 1(2), 4(1), schedule
S. 823(5) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 98(i)
S. 842(h) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 94(a)
S. 842(i) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 94(b)
S. 842(j) inserted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 94(c)
S. 844(4A) inserted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 95
S. 850(3) form prescribed Companies Act 2014 (Disqualification and Restriction Undertakings) Regulations 2015 (S.I. No. 222 of 2015), regs. 2, 4, schedule 1
S. 850(4)(b) form prescribed Companies Act 2014 (Disqualification and Restriction Undertakings) Regulations 2015 (S.I. No. 222 of 2015), regs. 2, 4, schedule 1
S. 851(3)(a) form prescribed Companies Act 2014 (Disqualification and Restriction Undertakings) Regulations 2015 (S.I. No. 222 of 2015), regs. 2, 6, schedule 3
S. 852(3) form prescribed Companies Act 2014 (Disqualification and Restriction Undertakings) Regulations 2015 (S.I. No. 222 of 2015), regs. 2, 5, schedule 2
S. 852(4)(b) form prescribed Companies Act 2014 (Disqualification and Restriction Undertakings) Regulations 2015 (S.I. No. 222 of 2015), regs. 2, 5, schedule 2
S. 853(3)(a) form prescribed Companies Act 2014 (Disqualification and Restriction Undertakings) Regulations 2015 (S.I. No. 222 of 2015), regs. 2, 7, schedule 4
S. 854(1)(a)(i) form prescribed Companies Act 2014 (Disqualification and Restriction Undertakings) Regulations 2015 (S.I. No. 222 of 2015), regs. 2, 4, schedule 1
S. 854(1)(a)(ii) form prescribed Companies Act 2014 (Disqualification and Restriction Undertakings) Regulations 2015 (S.I. No. 222 of 2015), regs. 2, 5, schedule 2
S. 863 officers prescribed Companies Act 2014 (Part 14 Prescribed Officers) Regulations 2015 (S.I. No. 216 of 2015), regs. 1(2), 3(2)
S. 863 particulars prescribed Companies Act 2014 (Part 14 Prescribed Officers) Regulations 2015 (S.I. No. 216 of 2015), regs. 1(2), 4(1), schedule
S. 863 period prescribed Companies Act 2014 (Part 14 Prescribed Officers) Regulations 2015 (S.I. No. 216 of 2015), regs. 1(2), 4(2)
S. 865(2)(o) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 68(a)
S. 865(2)(p), (q), (r) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 68(b)
S. 889 fees prescribed Companies Act 2014 (Fees) Regulations 2015 (S.I. No. 213 of 2015), regs. 1(2), 3, 4, schedule
S. 889 application extended Irish Collective Asset-management Vehicles Act 2015 (No. 2 of 2015) ss. 1(2), 142(8)
S. 891 fees prescribed Companies Act 2014 (Fees) Regulations 2015 (S.I. No. 213 of 2015), regs. 1(2), 3, 4, schedule
S. 900(1) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 88(a)(ii)
  European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), Regs. 1(2), 14(a)(i)-(iii)
S. 900(3) inserted European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), Regs. 1(2), 14(b)
S. 904(1)(c) amended European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), Regs. 1(2), 15(a)
S. 904(1)(d) amended European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), Regs. 1(2), 15(b)
S. 904(1)(e) inserted European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), Regs. 1(2), 15(c)
S. 905(2)(a) substituted European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), Regs. 1(2), 16(a)(i)
S. 905(2)(i) substituted European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), Regs. 1(2), 16(a)(ii)
S. 905(2)(n) substituted European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), Regs. 1(2), 16(a)(iii)
S. 905(2)(ma) inserted European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), Regs. 1(2), 16(a)(iii)
S. 905(3)-(6) inserted European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), Regs. 1(2), 16(b)
S. 906(c), (d) inserted European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), Regs. 1(2), 17(b)(iii)
S. 906(3) amended European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), Regs. 1(2), 17(a)
S. 906(5)(a), (b) amended European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), Regs. 1(2), 17(b)(i), (ii)
S. 907(2) amended European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), Regs. 1(2), 18(a)
S. 907(2A), (2B) inserted European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), Regs. 1(2), 18(b)
S. 914(1)(b) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 69
S. 916(1) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 70
  Credit Guarantee (Amendment) Act 2016 (1/2016), s. 20
S. 917 deleted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 3(1)(f)
S. 918(1) deleted European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), Regs. 1(2), 19(a)
S. 918(3) substituted European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), Regs. 1(2), 19(b)
S. 919(4) amended European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), Regs. 1(2), 20(a)(i), (ii)
S. 919(4)(a) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 71(a)
S. 919(4)(b) deleted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 71(b)
S. 919(4)(d) inserted European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), Regs. 1(2), 20(a)(iii)
S. 919(6) inserted European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), Regs. 1(2), 20(b)
S. 930(1), (2) amended European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), regs. 1(2), 21
S. 931A inserted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 96
S. 932(a) substituted European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), regs. 1(2), 22
S. 934(9) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 72(a)
S. 934(9)(a) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 72(b)
S. 935 substituted European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), regs. 1(2), 23
S. 935A-935D inserted European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), regs. 1(2), 24
S. 938(1) amended European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), regs. 1(2), 25(a)
S. 938(3) amended European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), regs. 1(2), 25(b)
S. 938(4) amended European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), regs. 1(2), 25(c)
S. 940(2)(e) persons prescribed Companies Act 2014 (Prescribed Persons) Regulations 2016 (S.I. No. 208 of 2016), regs. 2, 3
S. 940(2)(e) bodies prescribed Companies Act 2014 (Prescribed Persons) Regulations 2016 (S.I. No. 208 of 2016), regs. 2, 4, sch. 1
S. 940(2)(e) bodies prescribed Companies Act 2014 (Prescribed Persons) Regulations 2016 (S.I. No. 208 of 2016), regs. 2, 5, sch. 2
S. 941(1) amended European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), regs. 1(2), 26
S. 941A inserted European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), regs. 1(2), 27
S. 942A inserted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 97
S. 943(1)(d) deleted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 73(a)
S. 943(1)(g) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 73(b)
S. 943(1)(i) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 73(c)
S. 949 application extended Irish Collective Asset-management Vehicles Act 2015 (No. 2 of 2015) ss. 1(2), 192(2)
S. 953 application extended Irish Collective Asset-management Vehicles Act 2015 (No. 2 of 2015) ss. 1(2), 192(1), (2)
S. 956 application extended Irish Collective Asset-management Vehicles Act 2015 (No. 2 of 2015) ss. 1(2), 192(1), (2)
S. 957 application extended Irish Collective Asset-management Vehicles Act 2015 (No. 2 of 2015) ss. 1(2), 192(1), (2)
S. 971(1)(c) form prescribed Companies Act 2014 (Forms) Regulations 2015 (S.I. No. 147 of 2015), regs. 1(2), 48, schedule pt. 46
S. 994 deleted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 3(1)(g)
S. 1002, table amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 88(f)(i)
S. 1002(4), table amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 74
S. 1010(2) form prescribed Companies Act 2014 (Forms) Regulations 2015 (S.I. No. 147 of 2015), regs. 1(2), 49, schedule pt. 47
S. 1010(3) form prescribed Companies Act 2014 (Forms) Regulations 2015 (S.I. No. 147 of 2015), regs. 1(2), 49, schedule pt. 47
S. 1021(9) form prescribed Companies Act 2014 (Forms) Regulations 2015 (S.I. No. 147 of 2015), regs. 1(2), 10, schedule pt. 8
S. 1023(9) inserted European Union (Bank Recovery and Resolution) Regulations 2015 (S.I. No. 289 of 2015), regs. 1(2), 1(3), 189(6)
S. 1029(9) inserted European Union (Bank Recovery and Resolution) Regulations 2015 (S.I. No. 289 of 2015), regs. 1(2), 1(3), 189(7)
S. 1035(5) inserted European Union (Bank Recovery and Resolution) Regulations 2015 (S.I. No. 289 of 2015), regs. 1(2), 1(3), 189(8)
S. 1036(7) inserted European Union (Bank Recovery and Resolution) Regulations 2015 (S.I. No. 289 of 2015), regs. 1(2), 1(3), 189(9)
S. 1040(7) form prescribed Companies Act 2014 (Forms) Regulations 2015 (S.I. No. 147 of 2015), regs. 1(2), 50, schedule pt. 48
S. 1043(5)(a) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 90(f)
S. 1072 stock exchanges prescribed Companies Act 2014 (Recognised Stock Exchanges) Regulations 2015 (S.I. No. 214 of 2015), regs. 1, 3
S. 1083(8) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 90(g)
S. 1097 amended European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), regs. 1(2), 28(a), (b)
S. 1099(3) inserted European Union (Bank Recovery and Resolution) Regulations 2015 (S.I. No. 289 of 2015), regs. 1(2), 1(3), 189(10)
S. 1102(3), (4) inserted European Union (Bank Recovery and Resolution) Regulations 2015 (S.I. No. 289 of 2015), regs. 1(2), 1(3), 189(11)
S. 1111(5) inserted European Union (Bank Recovery and Resolution) Regulations 2015 (S.I. No. 289 of 2015), regs. 1(2), 1(3), 189(12)
S. 1116A inserted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 75
S. 1128 substituted European Union (Bank Recovery and Resolution) Regulations 2015 (S.I. No. 289 of 2015), regs. 1(2), 1(3), 189(13)
S. 1167 renumbered as subs. (1) European Union (Bank Recovery and Resolution) Regulations 2015 (S.I. No. 289 of 2015), regs. 1(2), 1(3), 189(14)
S. 1167(2) inserted European Union (Bank Recovery and Resolution) Regulations 2015 (S.I. No 289 of 2015), regs. 1(2), 1(3), 189(14)
S. 1178(5) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 98(j)
S. 1180(1)(c) form prescribed Companies Act 2014 (Forms) Regulations 2015 (S.I. No. 147 of 2015), regs. 1(2), 48, schedule pt. 46
S. 1205(b) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 98(k)(i)
S. 1205(c) substituted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 98(k)(ii)
S. 1214 deleted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 3(1)(h)
S. 1218(2) deleted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 3(1)(i)
S. 1218(3) deleted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 3(1)(i)
S. 1230, table, pt. 2 amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 88(f)(ii)
S. 1230(8), table, pt. 2 amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 76(a)
S. 1230(8), table, pt. 3 amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 76(b)
S. 1237(5) deleted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 3(1)(j)
S. 1267A inserted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 77
S. 1268 deleted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 3(1)(k)
S. 1272(1) deleted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 3(1)(l)
S. 1274 substituted Companies (Accounting) Act 2017 (9/2017), ss. 78(1), (2)
S. 1274A inserted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 79
S. 1285(1)(b) form prescribed Companies Act 2014 (Forms) Regulations 2015 (S.I. No. 147 of 2015), regs. 1(2), 51, schedule pt. 49
S. 1285(4)(c) form prescribed Companies Act 2014 (Forms) Regulations 2015 (S.I. No. 147 of 2015), regs. 1(2), 51, schedule pt. 49
S. 1296(1)(a) form prescribed Companies Act 2014 (Forms) Regulations 2015 (S.I. No. 147 of 2015), regs. 1(2), 52, schedule pt. 50
S. 1297(2)(a) form prescribed Companies Act 2014 (Forms) Regulations 2015 (S.I. No. 147 of 2015), regs. 1(2), 53, schedule pt. 51
S. 1299(2)(a) form prescribed Companies Act 2014 (Forms) Regulations 2015 (S.I. No. 147 of 2015), regs. 1(2), 54, schedule pt. 5
S. 1300(1) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 80(a)
  Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 80(b)
S. 1301(4) form prescribed Companies Act 2014 (Section 897) Order 2015 (S.I. No. 203 of 2015), reg. 3(e), 3(f), 3(g)
S. 1302 form prescribed Companies Act 2014 (Forms) Regulations 2015 (S.I. No. 147 of 2015), regs. 1(2), 65, schedule pt. 63
S. 1302(2) form prescribed Companies Act 2014 (Forms) Regulations 2015 (S.I. No. 147 of 2015), regs. 1(2), 59, schedule pt. 57
S. 1302(3)(a) form prescribed Companies Act 2014 (Forms) Regulations 2015 (S.I. No. 147 of 2015), regs. 1(2), 60, schedule pt. 58
S. 1302(3)(b) form prescribed Companies Act 2014 (Forms) Regulations 2015 (S.I. No. 147 of 2015), regs. 1(2), 60, schedule pt. 58
S. 1302(3)(c) form prescribed Companies Act 2014 (Forms) Regulations 2015 (S.I. No. 147 of 2015), regs. 1(2), 61, schedule pt. 59
S. 1302(3)(d) form prescribed Companies Act 2014 (Forms) Regulations 2015 (S.I. No. 147 of 2015), regs. 1(2), 62, schedule pt. 60
S. 1302(3)(e) form prescribed Companies Act 2014 (Forms) Regulations 2015 (S.I. No. 147 of 2015), regs. 1(2), 63, schedule pt. 61
S. 1302(3)(f) form prescribed Companies Act 2014 (Forms) Regulations 2015 (S.I. No. 147 of 2015), regs. 1(2), 63, schedule pt. 61
S. 1303(1) form prescribed Companies Act 2014 (Forms) Regulations 2015 (S.I. No. 147 of 2015), regs. 1(2), 64, schedule pt. 62
S. 1304(1) form prescribed Companies Act 2014 (Forms) Regulations 2015 (S.I. No. 147 of 2015), regs. 1(2), 65, schedule pt. 63
S. 1304(3) form prescribed Companies Act 2014 (Forms) Regulations 2015 (S.I. No. 147 of 2015), regs. 1(2), 60, schedule pt. 58
  Companies Act 2014 (Forms) Regulations 2015 (S.I. No. 147 of 2015), regs. 1(2), 61, schedule pt. 59
  Companies Act 2014 (Forms) Regulations 2015 (S.I. No. 147 of 2015), regs. 1(2), 62, schedule pt. 60
S. 1304(3)(b) form prescribed Companies Act 2014 (Forms) Regulations 2015 (S.I. No. 147 of 2015), regs. 1(2), 63, schedule pt. 61
S. 1304(3)(c) form prescribed Companies Act 2014 (Forms) Regulations 2015 (S.I. No. 147 of 2015), regs. 1(2), 63, schedule pt. 61
S. 1305(1) form prescribed Companies Act 2014 (Forms) Regulations 2015 (S.I. No. 147 of 2015), regs. 1(2), 64, schedule pt. 62
S. 1305(3)(a)(i) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 81
S. 1305(3)(b) amended European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), regs. 1(2), 29
S. 1312(5) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 98(l)
S. 1317(1)(a)(iv) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 98(m)
S. 1365 substituted Finance (Certain European Union and Intergovernmental Obligations) Act 2016 (13/2016), s. 8(a)
S. 1366 deleted Finance (Certain European Union and Intergovernmental Obligations) Act 2016 (13/2016), s. 8(b)
S. 1367 deleted Finance (Certain European Union and Intergovernmental Obligations) Act 2016 (13/2016), s. 8(b)
S. 1368 substituted Finance (Certain European Union and Intergovernmental Obligations) Act 2016 (13/2016), s. 8(c)
S. 1369(1) amended Finance (Certain European Union and Intergovernmental Obligations) Act 2016 (13/2016), s. 8(d)(i)
S. 1369(2) amended Finance (Certain European Union and Intergovernmental Obligations) Act 2016 (13/2016), s. 8(d)(ii)
S. 1370(3), (8) deleted Finance (Certain European Union and Intergovernmental Obligations) Act 2016 (13/2016), s. 8(e)(ii)
S. 1370(5) amended Finance (Certain European Union and Intergovernmental Obligations) Act 2016 (13/2016), s. 8(e)(i)
S. 1371(1) amended Finance (Certain European Union and Intergovernmental Obligations) Act 2016 (13/2016), s, 8(f)
S. 1373(7) substituted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 82
  European Union (Traded Companies - Corporate Governance Statements) Regulations 2015 (S.I. No. 423 of 2015), regs. 3, 4
S. 1376(3) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 84
S. 1378 amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 88(d)
Chapter 5 (s. 1384A) inserted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 83
S. 1400A inserted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 85
S. 1401A inserted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 86
S. 1419(3)(b) form prescribed Companies Act 2014 (Forms) (No. 2) Regulations 2015 (S.I. No. 212 of 2015), regs. 1(2), 4, sch. 2
S. 1419(3)(c) fees prescribed Companies Act 2014 (Fees) Regulations 2015 (S.I. No. 213 of 2015), regs. 1(2), 3, 4, schedule
S. 1441(3)(f) substituted European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), regs. 1(2), 30
S. 1448(1) substituted European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), regs. 1(2), 31(a)
S. 1448(2) amended European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), regs. 1(2), 31(b)(i), (ii)
Ss. 1449-1460 inserted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 87
Sch. 3 substituted Companies (Accounting) Act 2017 (9/2017), s. 1(2), s. 89(a), sch. 1
Sch. 3A inserted Companies (Accounting) Act 2017 (9/2017), s. 1(2), s. 89(b), sch. 2
Sch. 3B inserted Companies (Accounting) Act 2017 (9/2017), s. 1(2), s. 89(c), sch. 3
Sch. 4 substituted Companies (Accounting) Act 2017 (9/2017), s. 1(2), s. 89(d), sch. 4
Sch. 4A inserted Companies (Accounting) Act 2017 (9/2017), s. 1(2), s. 89(e), sch. 5
Sch. 6, para. 5(1) amended Finance (Certain European Union and Intergovernmental Obligations) Act 2016 (13/2016), s. 8(g)(i), (ii), (iii)
Sch. 14 additional provisions specified in relation to certain bodies Companies Act 2014 (Section 1313) Regulations 2015 (S.I. No. 223 of 2015), regs. 2, 4
Sch. 14 amended Companies Act 2014 (Section 1313) Regulations 2017 (S.I. No. 127 of 2017), reg. 3(a)-(l)
  Companies Act 2014 (section 1313) Regulations 2016 (S.I. No. 43 of 2016), reg. 3
Sch. 18 inserted Companies (Accounting) Act 2017 (9/2017), s. 1(2), s. 89(f), sch. 6

SIs made under the Act

SectionSIs made under the Act
Various Prospectus (Directive 2003/71/E C) (Amendment) Regulations 2015 (S.I. No. 406 of 2015)
  Companies Act 2014 (Part 14 Prescribed Officers) Regulations 2015 (S.I. No. 216 of 2015)
  Companies Act 2014 (Fees) Regulations 2015 (S.I. No. 213 of 2015)
  Companies Act 2014 (Forms) (No. 2) Regulations 2015 (S.I. No. 212 of 2015)
  Companies Act 2014 (Forms) Regulations 2015 (S.I. No. 147 of 2015)
S. 1(2) Companies Act 2014 (Commencement) Order 2016 (S.I. No. 562 of 2016)
  Companies Act 2014 (Commencement) (No. 2) Order 2014 (S.I. No. 220 of 2014)
S. 5(7) and sch. 6 para. 3, continued in force Companies (Auditing and Accounting) Act 2003 (Prescribed Accountancy Bodies) Regulations 2006 (S.I. No. 57 of 2006)
  Companies (Auditing and Accounting) Act 2003 (Prescribed Bodies for Disclosure of Information) Regulations 2006 (S.I. No. 619 of 2006)
  Companies (Auditing and Accounting) Act 2003 (Prescribed Persons) Regulations 2011 (S.I. No. 113 of 2011)
  Companies (Auditing and Accounting) Act 2003 (Procedures Governing the Conduct of Section 23 Enquiries) Regulations 2012 (S.I. No. 96 of 2012)
  Companies (Auditing and Accounting) Act 2003 (Procedures Governing the Conduct of Section 24 Investigations) Regulations 2012 (S.I. No. 97 of 2012)
S. 5(7) and sch. 6 para. 5(1)(a), continued in force Prospectus (Directive 2003/71/EC) Regulations 2005 (S.I. No. 324 of 2005)
  Prospectus (Directive 2003/71/EC) (Amendment) Regulations 2012 (S.I. No. 239 of 2012)
  Prospectus (Directive 2003/71/EC) (Amendment) (No. 2) Regulations 2012 (S.I. No. 317 of 2012)
S. 5(7) and sch. 6 para. 5(1)(b), continued in force Market Abuse (Directive 2003/6/Ec) Regulations 2005 (S.I. No. 342 of 2005)
  Market Abuse (Directive 2003/6/EC) (Amendment) Regulations 2012 (S.I. No. 315 of 2012)
S. 5(7) and sch. 6 para. 5(1)(c), continued in force Transparency (Directive 2004/109/EC) Regulations 2007 (S.I. No. 277 of 2007)
  Transparency (Directive 2004/109/EC) (Amendment) Regulations 2010 (S.I. No. 102 of 2010)
  Transparency (Directive 2004/109/EC) (Amendment) Regulations 2012 (S.I. No. 238 of 2012)
  Transparency (Directive 2004/109/EC) (Amendment) (No. 2) Regulations 2012 (S.I. No. 316 of 2012)
S. 5(7) and sch. 6 para. 5(2), continued in force Companies Act, 1990 (Uncertificated Securities) Regulations 1996 (S.I. No. 68 of 1996)
S. 5(7) and sch. 6 para. 5(3), continued in force Companies Act 1990 (Prescribed Alternative Accounting Standards Bodies) Regulations 2005 (S.I. No. 382 of 2005)
S. 12 Companies Act 2014 (Forms) Regulations 2016 (S.I. No. 623 of 2016)
  Companies Act 2014 (Section 839) Regulations 2016 (S.I. No. 147 of 2016)
  Companies Act 2014 (Section 150) (No. 2) Regulations 2015 (S.I. No. 543 of 2015)
  Companies Act 2014 (Section 580(4)) (Revocation) Regulations 2015 (S.I. No. 499 of 2015)
  Companies Act 2014 (Section 682) (Revocation) Regulations 2015 (S.I. No. 497 of 2015)
  Companies Act 2014 (Disqualification and Restriction Undertakings) Regulations 2015 (S.I. No. 222 of 2015)
  Companies Act 2014 (Section 682) Regulations 2015 (S.I. No. 221 of 2015)
  Companies Act 2014 (Section 623 Account) Regulations 2015 (S.I. No. 219 of 2015)
  Companies Act 2014 (Section 208 Report) Regulations 2015 (S.I. No. 218 of 2015)
  Companies Act 2014 (Section 580(4) Members’ Voluntary Winding Up Report) Regulations 2015 (S.I. No. 217 of 2015)
  Companies Act 2014 (Bonding) Order 2015 (S.I. No. 215 of 2015)
  Companies Act 2014 (Recognised Stock Exchanges) Regulations 2015 (S.I. No. 214 of 2015)
S. 12(1) Companies Act 2014 (Section 457) Regulations 2015 (S.I. No. 498 of 2015)
  Companies Act 2014 (Section 150) Regulations 2015 (S.I. No. 225 of 2015)
S. 137 Companies Act 2014 (Bonding) Order 2015 (S.I. No. 215 of 2015)
S. 150 Companies Act 2014 (Section 150) (No. 2) Regulations 2015 (S.I. No. 543 of 2015)
  Companies Act 2014 (Section 150) Regulations 2015 (S.I. No. 225 of 2015)
S. 208 Companies Act 2014 (Section 208 Report) Regulations 2015 (S.I. No. 218 of 2015)
S. 457(4), (6) Companies Act 2014 (Section 457) Regulations 2015 (S.I. No. 498 of 2015)
S. 564 Superior Courts (Companies Act 2014) (No. 2) 2015 (S.I. No. 616 of 2015)
  Rules of the Superior Courts (Companies Act 2014) 2015 (S.I. No. 255 of 2015)
S. 580(4) Companies Act 2014 (Section 580(4)) (Revocation) Regulations 2015 (S.I. No. 499 of 2015)
  Companies Act 2014 (Section 580(4) Members’ Voluntary Winding Up Report) Regulations 2015 (S.I. No. 217 of 2015)
S. 623 Companies Act 2014 (Section 623 Account) Regulations 2015 (S.I. No. 219 of 2015)
S. 633 Companies Act 2014 (Prescribed Fees Category 5 Liquidators) Regulations 2017 (S.I. No. 303 of 2017)
  Companies Act 2014 (Prescribed Forms Category 5 Liquidators) Regulations 2017 (S.I. No. 302 of 2017)
S. 634 Companies Act 2014 (Professional Indemnity Insurance) (Liquidators) Regulations 2016 (S.I. No. 127 of 2016)
S. 682(2) Companies Act 2014 (Section 682) (Revocation) Regulations 2015 (S.I. No. 497 of 2015)
  Companies Act 2014 (Section 682) Regulations 2015 (S.I. No. 221 of 2015)
S. 737(1)(b) Companies Act 2014 (Forms) Regulations 2016 (S.I. No. 623 of 2016)
S. 839(1)(a) Companies Act 2014 (Section 839) Regulations 2016 (S.I. No. 147 of 2016)
S. 854 Companies Act 2014 (Disqualification and Restriction Undertakings) Regulations 2015 (S.I. No. 222 of 2015)
S. 889 Irish Collective Asset-management Vehicles Act 2015 (Fees) Regulations 2015 (S.I. No. 259 of 2015)
S. 897 Companies Act 2014 (Section 897) Order 2015 (S.I. No. 203 of 2015)
S. 897(1) Companies Act 2014 (Section 897) Order 2016 (S.I. No. 458 of 2016)
S. 940(2)(e) Companies Act 2014 (Prescribed Persons) Regulations 2016 (S.I. No. 208 of 2016)
S. 1072 Companies Act 2014 (Recognised Stock Exchanges) Regulations 2015 (S.I. No. 214 of 2015)
S. 1313 Companies Act 2014 (Section 1313) Regulations 2015 (S.I. No. 223 of 2015)
S. 1313(1) Companies Act 2014 (Section 1313) Regulations 2017 (S.I. No. 127 of 2017)
  Companies Act 2014 (section 1313) Regulations 2016 (S.I. No. 43 of 2016)
S. 1354 Prospectus (Directive 2003/71/EC) (Amendment) (No. 2) Regulations 2015 (S.I. No. 567 of 2015)
S. 1380 Transparency (Directive 2004/109/EC) (Amendment) Regulations 2017 (S.I. No. 336 of 2017)
  Transparency (Directive 2004/109/EC) (Amendment) (No. 2) Regulations 2015 (S.I. No. 541 of 2015)