Ionchúiseamh 2013

The Director of Corporate Enforcement V Adrian Kelly t/a Kelly & Co Malahide

28 January 2013

Details of Defendant:
Adrian Kelly 

Blackwood Lodge, Blackwood Lane, Malahide, Co Dublin 

Dublin District Court 

District Judge John O’Neill 

Alleged Offences:
Contrary to Section 187 (1) of the Companies Act 1990, Mr Kelly, carrying on business under the name and style of Kelly & Co, Malahide, acted as auditor of four companies when not qualified to do so. A total of four charges were before the court relating to Mr Kelly having acted for one financial year in the case of each company. 

Contrary to Section 242(1) of the Companies Act 1990, Mr Kelly did, in purported compliance with Section 193 of the Companies Act 1990, produce a report purporting to have been signed by a firm of auditors which he knew was false in a material particular. A total of six charges were before the Court relating to this alleged offence for one financial year in the case of each of six companies. 

On a plea of guilty, the Court convicted the defendant of ten charges pursuant to both Sections 187(6) and (9) and Section 242(1) of the Companies Act 1990, details of which are set out below. 

The Court imposed fines totalling €2,500 (€1,000 in respect of four charges under Section 187(6) and (9), and €1,500 in respect of six charges under Section 242(1)) and it was directed that the defendant pay a sum of €1,250 as a contribution towards the prosecutor’s costs, such sum to be paid within a period of four months from the date of the Court Order.

Frequently Asked Questions

ODCE encourages the public to visit the extended FAQs (frequently asked questions) section of website 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.


De réir threoracha an Rialtais, tá oifigí ODCE dúnta faoi láthair. Tá sonraí teagmhála sealadacha socraithe.


In accordance with Government directives, the ODCE’s offices are closed until further notice. Temporary contact details have been arranged.


izmir escort izmir escort izmir escort izmir escort