Updated to 7 November 2018 (Act No. 25 of 2018 and S.I. No. 451 of 2018)

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 (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 4
  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) amended Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 5
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 Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 6
  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(2)(a) amended Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 7(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. 336(9A)(b) amended Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 7(b)
S. 336(10) inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 7(c)
S. 337(2) amended Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 8
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. 344 repealed Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 3(1)(a)
S. 346(2)(a) amended Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 9
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 substituted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 10
S. 363(1)(b) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 60
S. 364 substituted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 10
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) amended Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 11(a)
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. 380(6) inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 11(b)
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 Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 12
  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 Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 13
  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. 865(2)(r) amended Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 14(a)
S. 865(2)(s) inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 14(b)
S. 865(2)(t) inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 14(b)
S. 869(1)(b) amended Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 15(a)(i)
S. 869(1)(c) amended Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 15(a)(ii)
S. 869(1)(d) inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 15(a)(iii)
S. 869(2) amended Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 15(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. 899A inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 16
S. 900(1) amended Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 17(a)
  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. 900(3) deleted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 17(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) substituted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 18
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 Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 19(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), 16(a)(i)
S. 905(2)(d) amended Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 19(b)
S. 905(2)(e) substituted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 19(c)
S. 905(2)(ea) inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 19(d)
S. 905(2)(eb) inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 19(d)
S. 905(2)(f) amended Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 19(e)
S. 905(2)(fa) inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 19(f)
S. 905(2)(fb) inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 19(f)
S. 905(2)(g) substituted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 19(g)
S. 905(2)(h) deleted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 19(h)
S. 905(2)(i) amended Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 19(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)(l) deleted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 19(j)
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(2)(ma) amended Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 19(k)
S. 905(2)(n) amended Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 19(l)
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)(na) inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 19(m)
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(4) amended Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 20(a)(iii)
S. 906(4)(b) amended Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 20(a)(i)
S. 906(4)(d) inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 20(a)(ii)
S. 906(4)(e) inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 20(a)(ii)
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. 906(5)(c) amended Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 20(b)
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) amended Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 21
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. 915(2) amended Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 22(a)
S. 915(3) inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 22(b)
S. 916(1) amended Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 70
  Credit Guarantee (Amendment) Act 2016 (1/2016), s. 20
S. 916(8) inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 23
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 Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 24
  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)(c) substituted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 25(a)
S. 919(4)(d) substituted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 25(a)
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. 919(6) deleted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 25(b)
S. 930(1) substituted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 26(a)
S. 930(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), 21
S. 930(1A) inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 26(a)
S. 930(2) amended Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 26(b)
  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. 930(3) inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 26(c)
S. 930(4) inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 26(c)
S. 930A inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 27
S. 930B inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 27
S. 930C inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 27
S. 930D inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 27
S. 931 substituted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 28
S. 931A inserted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 96
S. 931A(1) amended Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 29
S. 931B inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 30
S. 932 substituted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 31
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. 933 substituted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 32
S. 933A inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 33
S. 934 substituted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 34
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. 934A inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 35
S. 934B inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 35
S. 934C inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 35
S. 934D inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 35
S. 934E inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 35
S. 934F inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 35
S. 934G inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 35
S. 934H inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 35
S. 934I inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 35
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. 935(1)(a) amended Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 36(a)(i)
S. 935(1)(b)(i) amended Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 36(a)(ii)
S. 935(2) amended Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 36(b)
S. 935(3) substituted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 36(c)
S. 935(4) amended Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 36(d)
S. 935(5) amended Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 36(e)
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. 935A repealed Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 3(1)(b)
S. 935B repealed Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 3(1)(c)
S. 935C repealed Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 3(1)(d)
S. 935D repealed Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 3(1)(e)
S. 935D(3)(a) references to personal data construed Data Protection Act 2018 (7/2018), ss. 1(3), 165
S. 936 repealed Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 3(1)(f)
S. 936A inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 37
S. 936B inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 37
S. 937(1) amended Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 38(a)
S. 937(3A) inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 38(b)
S. 938(1) amended Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 39(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), 25(a)
S. 938(3) amended Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 39(b)
  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) substituted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 39(c)
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. 938(5) substituted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 39(c)
S. 938(6) inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 39(d)
S. 938(7) inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 39(d)
S. 938(8) inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 39(d)
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. 940(5) inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 40
S. 941(1) amended Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 41(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), 26
S. 941(3) amended Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 41(b)
S. 941(4) substituted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 41(c)
S. 941(4A) inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 41(c)
S. 941(5) amended Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 41(d)
S. 941(6)(b) substituted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 41(e)
S. 941(6)(c) substituted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 41(e)
S. 941(6)(d) inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 41(e)
S. 941(6)(e) inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 41(e)
S. 941(7) inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 41(f)
S. 941(8) inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 41(f)
S. 941(9) inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 41(f)
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. 941A repealed Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 3(1)(g)
S. 942(2) deleted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 42(a)
S. 942(4)(b) amended Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 42(b)
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)(e) substituted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 43
S. 943(1)(f) substituted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 43
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. 949(1A) inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 44
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. 957A inserted Data Protection Act 2018 (7/2018), ss. 1(3), 224
S. 957AA inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 45
S. 957B inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 45
S. 957C inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 45
S. 957D inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 45
S. 957E inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 45
S. 957F inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 45
S. 957G inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 45
S. 957H inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 45
S. 957I inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 45
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. 996(4) repealed Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 3(1)(h)
S. 996(5) repealed Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 3(1)(h)
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 Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 46
  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. 1220(7) repealed Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 3(1)(i)
S. 1220(8) repealed Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 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. 1277(3) repealed Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 3(1)(j)
S. 1277(4) repealed Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 3(1)(j)
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. 1291(1)(a)(iv) amended Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 47
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 Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 48
  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. 1401A(4) amended Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 49
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. 1438(3) amended Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 50
S. 1441 repealed Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 3(1)(k)
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 repealed Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 3(1)(l)
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)
Part 26 (ss. 1449-1460) inserted Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 87
Part 27 (ss. 1461-1584) inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51
S. 1461 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51
S. 1462 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51
S. 1463 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51
S. 1464 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51
S. 1465 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51
S. 1466 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51
S. 1467 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51
S. 1468 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51
S. 1469 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51
S. 1470 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51
S. 1471 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51
S. 1472 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51
S. 1473 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51
S. 1474 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51
S. 1475 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51
S. 1476 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51
S. 1477 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51
S. 1478 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51
S. 1479 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51
S. 1480 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51
S. 1481 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51
S. 1482 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51
S. 1483 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51
S. 1484 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51
S. 1485 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51
S. 1486 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51
S. 1487 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51
S. 1488 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51
S. 1489 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51
S. 1490 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51
S. 1491 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51
S. 1492 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51
S. 1493 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51
S. 1494 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51
S. 1495 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51
S. 1496 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51
S. 1497 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51
S. 1498 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51
S. 1499 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51
S. 1500 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51
S. 1501 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51
S. 1502 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51
S. 1503 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51
S. 1504 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51
S. 1505 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51
S. 1506 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51
S. 1507 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51
S. 1508 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51
S. 1509 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51
S. 1510 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51
S. 1511 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51
S. 1512 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51
S. 1513 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51
S. 1514 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51
S. 1515 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51
S. 1516 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51
S. 1517 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51
S. 1518 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51
S. 1519 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51
S. 1520 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51
S. 1521 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51
S. 1522 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51
S. 1523 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51
S. 1524 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51
S. 1525 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51
S. 1526 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51
S. 1527 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51
S. 1528 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51
S. 1529 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51
S. 1530 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51
S. 1531 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51
S. 1532 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51
S. 1533 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51
S. 1534 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51
S. 1535 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51
S. 1536 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51
S. 1537 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51
S. 1538 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51
S. 1539 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51
S. 1540 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51
S. 1541 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51
S. 1542 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51
S. 1543 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51
S. 1544 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51
S. 1545 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51
S. 1546 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51
S. 1547 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51
S. 1548 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51
S. 1549 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51
S. 1550 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51
S. 1551 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51
S. 1552 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51
S. 1553 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51
S. 1554 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51
S. 1555 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51
S. 1556 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51
S. 1557 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51
S. 1558 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51
S. 1559 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51
S. 1560 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51
S. 1561 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51
S. 1562 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51
S. 1563 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51
S. 1564 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51
S. 1565 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51
S. 1566 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51
S. 1567 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51
S. 1568 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51
S. 1569 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51
S. 1570 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51
S. 1571 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51
S. 1572 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51
S. 1573 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51
S. 1574 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51
S. 1575 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51
S. 1576 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51
S. 1577 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51
S. 1578 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51
S. 1579 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51
S. 1580 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51
S. 1581 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51
S. 1582 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51
S. 1583 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51
S. 1584 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51
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. 5(5) substituted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 52
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
Sch. 19 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 53(a), sch. 1
Sch. 20 inserted Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 53(b), sch. 2

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) (No. 2) Regulations 2018 (S.I. No. 242 of 2018)
  Companies Act 2014 (Forms) Regulations 2018 (S.I. No. 95 of 2018)
  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. 343(4) Companies Act 2014 (Forms) Regulations 2018 (S.I. No. 95 of 2018)
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. 943(1)(h) Companies Act 2014 (Accounting Standards) (Prescribed Body) Regulations 2018 (S.I. No. 84 of 2018)
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)
S. 1401A Companies Act 2014 (Forms) (No. 2) Regulations 2018 (S.I. No. 242 of 2018)