Treoir Eile

Reporting Company Law Offences

ODCE and the professional accountancy bodies have jointly developed the following Information Notice I/2009/4 to assist auditors to determine whether a duty to report company law offences arises.

The primary guidance for auditors on this subject is Decision Notice D/2006/2 - ODCE's full guidance on the Duty of Auditors to Report Suspected Indictable Offences to this office. A full list of indictable offences is available along with this Decision Notice.

Information Notice I/2009/4 - Joint Paper on Auditor Reporting is available to download.

Frequently Asked Questions

ODCE encourages the public to visit the extended FAQs (frequently asked questions) for information before contacting the Office.

Ceisteanna a Fiafraítear go Minic

Spreagann OSFC an pobal cuairt a thabhairt ar na CFManna (ceisteanna a fiafraítear go minic) arna leathnú le haghaidh eolas roimh theagmháil a dhéanamh leis an oifig.