Companies (Auditing and Accounting) Act 2003

Amendment of Company Law Enforcement Act 2001 (certificate evidence).

52.—The Company Law Enforcement Act 2001 is amended by inserting the following after section 110:

“Certificate evidence and other matters.

110A.—(1) In this section—

‘appropriate officer’ means—

(a) in respect of functions that, under the Companies Acts, are to be performed by the Minister, the Minister or an officer of the Minister,

(b) in respect of functions that, under the Companies Acts, are to be performed by the Director, the Director or an officer of the Director,

(c) in respect of functions that, under the Companies Acts, are to be performed by the inspector or inspectors appointed pursuant to Part II of the Companies Act 1990 , an inspector or, where more than one inspector is appointed, any inspector, and

(d) in respect of functions that, under the Companies Acts, are to be performed by the registrar of companies, a registrar, an assistant registrar or any other person authorised in that behalf by the Minister under section 52 (2) of the Companies (Amendment) (No. 2) Act 1999 ;

‘item’ includes a document and any other thing;

‘notice’ includes—

(a) any request, notice, letter, demand, pleading or other document, and

(b) any form of obligation that an individual may have under the Companies Acts by reason of a demand or request made by an appropriate officer, whether communicated in writing, orally or by other means.

(2) In any legal proceedings (including proceedings relating to an offence) a certificate signed by an appropriate officer in the course of performing his or her functions is, in the absence of evidence to the contrary, proof of the following:

(a) if it certifies that the officer has examined the relevant records and that it appears from them that during a stated period an item was not received from a stated person, proof that the person did not during that period furnish that item and that the item was not received;

(b) if it certifies that the officer has examined the relevant records and that it appears from them that a stated notice was not issued to a stated person, proof that the person did not receive the notice;

(c) if it certifies that the officer has examined the relevant records and that it appears from them that a stated notice was duly given to a stated person on a stated date, proof that the person received the notice on that date;

(d) if it certifies that the officer has examined the relevant records and that it appears from them that a stated notice was posted to a stated person at a stated address on a stated date, proof that the notice was received by that person at that address on a date 3 days after the date on which the document was posted;

(e) if it certifies that the officer has examined the relevant records and that it appears from them that a document was filed or registered with or delivered at a stated place, on a stated date or at a stated time is, proof that the document was filed or registered with or delivered at that place, on that date or at that time.

(3) A certificate referred to in subsection (2) that purports to be signed by an appropriate officer is admissible in evidence in any legal proceedings without proof of the officer's signature or that the officer was the proper person to sign the certificate.

(4) A document prepared pursuant to any provision of the Companies Acts and purporting to be signed by any person is deemed, in the absence of evidence to the contrary, to have been signed by that person.

(5) A document submitted under the Companies Acts on behalf of a person is deemed to have been submitted by the person unless that person proves that it was submitted without that person's consent or knowledge.

(6) A document that purports to be a copy of, or extract from, any document kept by or on behalf of the Director and that purports to be certified by—

(a) the Director,

(b) an officer of the Director, or

(c) any person authorised by the Director,

to be a true copy of or extract from the document so kept is, without proof of the official position of the person purporting to so certify, admissible in evidence in all legal proceedings as of equal validity with the original document.

(7) A document that purports to be a copy of, or extract from, any document kept by the Minister and that purports to be certified by—

(a) the Minister,

(b) an officer of the Minister, or

(c) any person authorised by the Minister, to be a true copy of, or extract from, the document so kept is, without proof of the official position of the person purporting to so certify, admissible in evidence in all legal proceedings as of equal validity with the original document.

(8) A document that purports to be a copy of, or extract from, any document kept by an inspector and that is certified by—

(a) the inspector, or

(b) any person authorised by the inspector,

to be a true copy of, or extract from, the document so kept is, without proof of the official position of the person purporting to so certify, admissible in evidence in all legal proceedings as of equal validity with the original document.

(9) A document that purports to have been created by a person is presumed, in the absence of evidence to the contrary, to have been created by that person, and any statement contained in the document is presumed to have been made by the person unless the document expressly attributes its making to some other person.”.