Prosecution Cases 2009

The Director of Corporate Enforcement v Noel O'Gara

24 February 2009

Appeal to Circuit Court

Details of Defendant: 
Noel O'Gara


Ballinahowen Court, Ballinahowen, Athlone, Co. Westmeath.

Athlone Circuit Court

Judge Kennedy 

Alleged Offences: 
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 

Court Rulings

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