A board meeting is a meeting of the Board of Directors. In order for Directors to exercise their powers they must do so collectively. The formal procedure for this it to convene a board meeting at which they will resolve and agree to exercise these powers for a particular purpose. Directors meetings are usually held […]

You are probably in the middle of planning or performing the audits on your client companies. Have your clients ever asked you is there any way they can keep their accounts from being published or did their accounts come under the scrutiny of journalists last year? In the age of instant access to information the […]

The Multi-Unit Developments Act 2011 was enacted on 24th January 2011 which imposes new obligations on Developers and Owner Management Companies. As business advisors and particularly Auditors, you are in a position to advise these entities on their new requirements under the Act. Auditors will be signing off accounts for these entities over the next […]

Directors are agents of the Company and are in a fiduciary position. The Companies Acts sets out duties and responsibilities to ensure that the Directors act correctly. At the heart of all the duties and responsibilities Directors must act in the best interests of the company at all times. The Duties Some common law duties […]

The Criminal Justice Act 2011 (“The Act”) was signed into law on 9th August 2011. The purpose of this wide ranging and somewhat controversial piece of legislation is to provide Gardai power to access information that will assist an investigation into any offence outlined in the Act with particular focus on “White Collar Crime”.   […]