Company Law

Small and micro-sized companies are set to benefit from changes to the audit exemption regime which have now come into force. Section 22 of the Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 has been commenced by the minister for enterprise, tourism and employment,

More than one in 10 companies registered in the State could be struck off as the Companies Registration Office (CRO) begins to exercise new powers. The CRO gained new powers to pursue involuntary strike-off under the Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024.

The High Court has granted orders recognising the entering into administration of a Northern Irish company and the powers of its joint administrators. Delivering judgment for the High Court, Mr Justice Michael Quinn considered that there was a legitimate purpose for seeking recognition and added: "A

Gender pay gap reports from all private and public sector organisations are to be brought together on a new online portal for the first time. Around 6,000 organisations — including many law firms — will be required to report their gender pay data to the new portal when it launches in the

The High Court has refused an application for a modular trial in relation to the applicant’s standing in oppression case. Delivering judgment for the High Court, Mr Justice Rory Mulcahy stated that “although I think it would be an exaggeration to assert that separation of the issue of st

New EU rules aimed at improving gender balance on corporate boards have come into force. The Gender Balance on Corporate Boards Directive, which has not yet been transposed into Irish law, sets a target for EU large listed companies of 40 per cent of the "under-represented sex" among their non-execu

Legislation introducing an inward investment screening mechanism in Ireland for the first time has come into effect. The Screening of Third Country Transactions Act 2023 will come into force in full from 6 January 2025, the Department of Enterprise, Trade and Employment confirmed yesterday.

Company law reforms which beef up enforcement powers and allow for virtual AGMs have come into effect. The majority of the Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 has been commenced, while 26 provisions which require updates to the Companies Registration

New requirements are to be introduced to the process of registering limited partnerships and business names. The Miscellaneous Provisions (Registration of Limited Partnerships and Business Names) Bill will repeal and replace the existing Limited Partnerships Act 1907 and the Registration of Business

High Court inspectors have found no breaches of company law in their investigation into the business and governance of Independent News & Media (INM). The Corporate Enforcement Authority (CEA) has published the report of Seán Gillane SC and Richard Fleck CBE, who were appointed as inspect

A former chairman of the National Association of General Practitioners (NAGP) has pleaded guilty to company law offences following an investigation by the Corporate Enforcement Authority (CEA). Dr Andrew Jordan, former chairman and secretary of the now-defunct NAGP, appeared in the Criminal Courts o

Pandemic-era rules allowing companies to hold AGMs on a hybrid or fully virtual basis are to be made permanent. The Companies (Corporate Governance, Enforcement and Regulatory Provisions) Bill 2024, published yesterday, will also make a number of reforms to the State's company law regulators.

New EU rules on corporate sustainability reporting have come into effect in Ireland. The European Union (Corporate Sustainability Reporting) Regulations 2024 require that all large companies and all listed companies (except listed micro-enterprises) report sustainability information in accordance w

New protections for employees in a collective redundancy situation following their employer's insolvency have come into effect today. The Employment (Collective Redundancies and Miscellaneous Provisions) and Companies (Amendment) Act 2024, which also provides for the establishment of a new statutory

More companies will benefit from abridged reporting requirements and an audit exemption under updated rules. The European Union (Adjustments of Size Criteria for Certain Companies and Groups) Regulations 2024 increases the balance sheet and turnover thresholds for ‘micro’, ‘small&r