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Companies Act 2014 Summary Part 2 – Incorporation and Registration

Des O'Neill June 11, 2015

<iframe src=”https://player.vimeo.com/video/169221699?byline=0&amp;portrait=0″ width=”500″ height=”281″ frameborder=”0″ allowfullscreen=”allowfullscreen”></iframe> Part 2 – Incorporation and Registration 6 Chapters – Sections 15 to 63 Part 2 Chapter Overview Chapter 1 -Preliminary Chapter 2 -Incorporation and Consequential Matters Chapter 3 – Corporate Capacity & Authority Chapter 4 – Contracts & Other Transactions Chapter 5 – Company Name, Registered Office and Service […]

Companies Act 2014 Summary Part 1 – Preliminary and General

Des O'Neill June 4, 2015

Part 1 – Preliminary and General Sections 1-14 Part 1 Chapter Overview Chapter 1 – Short title and commencement Chapter 2 – Interpretation generally Chapter 3 – Periods of time Chapter 4 – Repeals and revocations Chapter 5 – Savings and transitional provisions Chapter 6 – Construction of references in other Acts to companies registered […]

Financial Statement Transition Under the Companies Act 2014

John Murphy May 19, 2015

The Companies Act 2014 was always going to be commenced on 1st of June 2015. It was previously stated that the transition process would be as gentle as possible allowing companies and their advisors move easily from the 1963 to 2013 Companies Acts platform to the new legislation. The commencement order giving effect to the […]

The All New Audit Exemption

John Murphy May 13, 2015

The Companies Act 2014 (CA 2014) has been in gestation for almost 15 years. While there are many innovations and welcome developments in the legislation one of the most eagerly anticipated elements of the new act, from the perspective of the accountancy profession, is Chapter 15 of Part 6, which deals with Audit Exemption.

The Companies Act 2014 – Clarity At Last

John Murphy May 7, 2015

Ireland has waited 13 years from the date of the first Company Law Review Group Report in 2001 until December 2014 to actually get our new Consolidated Companies Act in the form of the Companies Act 2014. Although the Act was enacted on 23rd of December 2014, we had to wait a while longer for […]

The Companies Act 2014 – The Conversion Process

John Murphy May 5, 2015

Under the Companies Act 2014 there are a number of conversion options for Existing Private Companies. These options can be summarised as follows: Opt in to Simplified Model Private Co – LTD Regime Member driven Director driven Take no action Opt out of Simplified Model Private Co – DAC Regime Member driven Creditor driven Accountants […]