Functions of the Director

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One of the important functions of the Director of Corporate Enforcement is to encourage compliance with the requirements of the Companies Acts. The Director and his staff discharge this role by communicating publicly the benefits of compliance with the law and the consequences of non-compliance.The strategies employed include:

  • public presentations on, for example, the ODCE, its powers and functions;
  • the publication of information, via the printed and electronic media, on the legal duties and powers which exist under Irish company law;
  • consultations with professional bodies and interests to secure the conformity of their members with the requirements of the law;
  • discussions with Government and other parties as required to facilitate and support the compliance role of the Director.

The investigative and enforcement function of the Director is quite extensive.  His main legal powers arise in the following areas: 

  • the initiation of fact-finding company investigations;
  • the prosecution of persons for suspected breaches of the Companies Acts;
  • the supervision of companies in official and voluntary liquidation and of unliquidated insolvent companies;
  • the restriction and disqualification of directors and other company officers;
  • the supervision of liquidators and receivers and
  • the regulation of undischarged bankrupts acting as company officers.

A more detailed description of the powers and functions of the Director is available in the Appendix to our publication, "Introduction to the ODCE" which may be downloaded in pdf format.

Court Rulings

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Disclosure - Non Financial Information

Large -  companies, groups and undertakings are required to ​​​​​disclose and publish their policies on non-financial matters each financial year.