Prosecution Cases 2004

The Director of Corporate Enforcement v. Shane Bowe

06 February 2004


Details of Defendant:
Shane Bowe
Capponellan, Durrow, Co. Laois

Venue:
Portlaoise District Court

Judge:
District Justice David Anderson 

Alleged Offences:
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. Shane Bowe acted as Auditor to three separate companies 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 on one count in relation to a breach of S 187(1) of the Companies Act 1990 the court convicted Mr. Shane Bowe and imposed a fine of €500. 

On a plea of guilty on three separate counts in relation to a breach of S 187(12) (a) of the Companies Act, 1990 as inserted by Section 72 of the Company Law Enforcement Act, 2001 the court convicted Mr. Shane Bowe and imposed a fine totalling €1500. 

On a plea of guilty on three separate counts in relation to a breach of S 242(1) of the Companies Act, 1990 the court convicted Mr. Shane Bowe and imposed a fine totalling €1500 and awarded costs to the prosecution of €750

Court Rulings

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