The Companies Act 2014 Ireland

Key Contact: Ruairí Mulrean Telephone: +353 1 638 5844 Email: rmulrean@lkshields.ie

Welcome to the Companies Act 2014


The Companies Act 2014 came into effect on 1 June 2015. The comprehensive Act is the largest reform of company law the state has seen in half a century and is intended to make running a business in Ireland easier.

This microsite provides an overview and guidance on the main parts of the Act and what you need to do to prepare. The information will be updated regularly so please subscribe to our alerts and follow us on twitter so that we can keep you informed.


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Compliance Statements: What Directors Need to Know

The Companies Act 2014 introduced a requirement on directors of certain types of Irish company to include an annual compliance statement (Compliance Statement) in the directors’ report accompanying the company's financial statements.


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The Conversion Deadline Has Passed ... What’s Next?

The eighteen month transition period provided for in the Companies Act 2014 (the “Act”) has passed and you did nothing. So what should you do now?


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Mandatory e-filing at the CRO from 1 June 2017

The Companies Registration Office (CRO) is introducing mandatory e-filing of certain submissions from 1 June 2017. 


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Conversion Under The Companies Act 2014: Time Is Running Out

The Companies Act 2014 provided for a period of transition for private companies limited by shares and incorporated under the Companies Acts 1963-2013 (LC) to facilitate their orderly transition from the old law to the new.  This transition period will end on 30 November 2016.


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Companies Act 2014:  Change of Name Requirements

Certain companies in existence on 1 June 2015 are required to observe the new naming requirements provided for under the Companies Act 2014 (the Act).


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Fraudulent CRO Filings – Company Officers Take Note

Company Officers need to be vigilant in monitoring the filings being made on behalf of their company at the Companies Registration Office (CRO). 


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Annual Compliance – Developments under the Companies Act 2014

The Companies Act 2014 (the Act) introduced a number of changes to annual filing requirements.


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Directors’ Compliance Statements: A practical guide for directors

The Companies Act 2014 (“Act”) introduces a requirement on directors of the following types of Irish company to include an annual compliance statement (“Compliance Statement”) in the directors’ report accompanying the company's financial statements:


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Companies Act 2014: Conversion - Time to Take Action!

Eight months have passed since the Companies Act 2014 (the “Act”) commenced on 1 June 2015.


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Companies Act 2014 – Changes regarding the disclosure of Directors’ residential addresses

Under the Companies Act 2014, an officer of a company can apply to have his/her residential address exempt from appearing on the register of companies.


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Board meetings - What has changed?

Board meetings are an essential part of running your business. Recent changes to legislation mean that it is now an offence if minutes of board meetings are not recorded and retained.


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Categories of Offences

Part 14 of the Companies Act 2014, for the first time, streamlines all offences under company law and introduces a new four tier categorisation of offences with Category 1 being the most serious offence. It is hoped that this part of the Act will simplify the offence provisions and introduce a more structured and consistent process.


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