Companies Acts 1963 - 2013

Information Notice I/2009/4 – Reporting Company Law Offences


The 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.

Documents to download

Court Rulings

What's New

ODCE's Compliance Publications

  7 Information Booklets

  12 Quick Guides