Companies (Statutory Audits) Act 2018

Offence to contravene section 26(4) or (5)

65. The Act of 1896 is amended by the insertion of the following section after section 84:

84A. (1) It shall be an offence under this Act if a person contravenes section 26(4) or (5).

(2) A person guilty of an offence under subsection (1) shall be liable—

(a) on summary conviction, to a class A fine or imprisonment for a term not exceeding 12 months, or both, or

(b) on conviction on indictment, to a fine not exceeding €50,000 or imprisonment for a term not exceeding 5 years, or both.”.