Prosecution Cases 2013

The Director of Corporate Enforcement V Declan Walker

13 February 2013


Details of Defendant:
Declan Walker 

Address:
10 Upper Main St, Arklow, Co Wicklow 

Venue:
Arklow District Court 

Judge:
District Judge David Kennedy 

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

Outcome:
On a plea of guilty, the Court convicted the defendant on the five charges pursuant to Section 187(6) and (9) of the Companies Act 1990, imposed fines totalling €6,000 ( €1,500 on each of three charges and €750 on each of two charges) and directed the defendant to pay prosecution costs of €1,250, such sum to be paid within a period of eight months from the date of the Court Order (twenty eight days in default) . 

Court Rulings

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