24 February 2009
Appeal to Circuit Court
Details of Defendant:
Ballinahowen Court, Ballinahowen, Athlone, Co. Westmeath.
Athlone Circuit Court
Contrary to Section 187 (1) of the Companies Act 1990, Mr. O'Gara, practising under the name of "Noel O'Gara FCCA", acted as auditor of four companies when not qualified to do so. A total of nine charges was before the Court and these related to Mr. O'Gara acting as auditor for a total of nine separate financial years for the companies. Mr. O'Gara contested all the charges.
The defendant appealed to the Circuit Court, both the convictions and the penalties imposed by the District Court. Judge Kennedy dismissed the appeal and affirmed the District Court convictions and order in relation to the fine and costs. In addition, costs of €1,500 were awarded to the prosecution in relation to the appeal to the Circuit Court. Mr. O'Gara has stated that the Circuit Court's determination has been appealed to the High Court.
District Court Case-16th January 2009
The Director of Public Prosecutions v Thomas Clarke »
On 20th January 2016, the Court of Appeal restricted ... »
Frequently Asked Questions
ODCE encourages the public to visit the extended FAQs (frequently asked questions) for information before contacting the Office.
Ceisteanna a Fiafraítear go Minic
Spreagann OSFC an pobal cuairt a thabhairt ar na CFManna (ceisteanna a fiafraítear go minic) arna leathnú le haghaidh eolas roimh theagmháil a dhéanamh leis an oifig.
Treoir Nua le Fáil
Tá iad seo a leanas árna eisiúnt le OSFC:
7 Leabhrán Eolais nua agus
12 Treoir Thapa nua bunaithe ar Acht na gCuideachtaí 2014.
ODCE's Compliance Publications
7 Information Booklets
12 Quick Guides