Consultation Papers

C/2004/2 - Revised ODCE Guidance on the Directors' Compliance Statements to be prepared under the Companies Acts


Issue of Revised ODCE Guidance on the Directors' Compliance Statements to be prepared under the Companies Acts. The Guidance has been developed in co-operation with the Consultative Committee of Accountancy Bodies - Ireland, the Institute of Directors in Ireland, the Irish Business and Employers' Confederation, the Irish Financial Services Regulatory Authority and the Revenue Commissioners. It explains the implications of the new provisions and will assist the relevant directors in preparing for, and complying with, their new obligation to prepare Compliance Statements.

The ODCE has developed in an initial form a list of offences under the Companies Acts 1963 to 2003. This is illustrative of the obligations in company law for companies and other persons and has been developed to assist the relevant directors in addressing their Compliance Policy and Annual Compliance Statement duties. It is not however a comprehensive list of obligations, because it excludes the common law duties of directors as well as those statutory obligations which do not attract a penal sanction.



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