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The Director of Corporate Enforcement v. John McElhinney

01 November 2006


Details of Defendant: 
John McElhinney, 107 Foxfield Grove, Raheny, Dublin 5. 

Venue: 
Dublin District Court 

Judge: 
District Judge McVeigh 

Alleged Offence: 

The defendant was charged on two counts: 
(1): With making a statement in the form of a “Certificate of Director and Secretary” in purported compliance with the provisions of Section 18 of the Companies (Amendment) Act, 1986, which was false in a material particular in that it stated that the report attached thereto was a true copy of the report of the auditors in respect of a company in circumstances where he knew it to be false or were reckless as to the same. Contrary to Section 242(1) and Section 240(1) of the Companies Act, 1990. 

(2): With the production of a “Certificate of Director and Secretary” in purported compliance with the provisions of Section 18 of the Companies (Amendment) Act, 1986, which was false in a material particular in that it stated that the report attached thereto was a true copy of the report of the auditors in respect of a company in circumstances where he knew it to be false or were reckless as to the same. Contrary to Section 242(1) and Section 240(1) of the Companies Act, 1990. 

Outcome: 
The defendant pleaded not guilty, and therefore the two charges were heard in full. The Court convicted the defendant in respect of charge (1) above and imposed a fine of €800 and ordered witness costs in the sum of €1,120 and ordered prosecution costs in the sum of €290. 

In respect of charge (2), the Court struck out the charge. 

Recognisance of €800 was fixed by the Court in the event of an appeal