Prosecution Cases 2004

The Director of Corporate Enforcement v. Gerard Martin

19 May 2004


Details of Defendant:
Gerard Martin

Address:                                                                                                                                                       Poplar House, Prosperous Road, Clane, County Kildare 

Venue:
Naas District Court 

Judge:
District Judge Murrough Connellan 

Alleged Offence(s):
Alleged contravention of Section 187 of the Companies Act, 1990 (as amended), which determines the circumstances in which persons are legally qualified to act as Auditors. In this case, the allegation was that Mr. Gerard Martin acted as Auditor to Eamon Macken & Company Limited whilst not being qualified to do so also alleged contravention of S 242(1) of the Companies Act, 1990 which is the furnishing of false information. 

Outcome:
On a plea of guilty the court convicted Mr. Gerard Martin in relation to a breach of S187 (1) of the Companies Acts 1990 and imposed a 3-month term of imprisonment suspended for 12 months.

Court Rulings

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