Overview

Information for companies, officers and shareholders of the company, accountants, auditors, insolvency practitioners and creditors as to their obligations and rights while dealing with a company, relevant legislation and outcomes of cases and the means by which complaints may be made to the ODCE are accessible using the left navigation or the sections below.

 
Legislation

This area contains the Companies Acts and all secondary legislation which has been made under the auspices of the Companies Acts.

More about Legislation

Accounting / Auditors

This area sets out the primary responsibilities of auditors and/or accountants under the Companies Acts, under secondary legislation and related case law.

More about Accounting/Auditors

Companies / Directors / Secretaries

This area sets out the primary responsibilities of companies, company directors and/or secretaries under the Companies Acts, under secondary legislation and related case law.

More about Companies / Directors / Secretaries

Creditors

This area sets out the primary powers of creditors when dealing with a company under the Companies Acts, under secondary legislation and related case law.

More about Creditors

Liquidators / Receivers / Examiners / Legal

This area sets out the primary responsibilities of liquidators, receivers and examiners under the Companies Acts under secondary legislation and related case law.

More about Liquidators / Receivers / Examiners / Legal

Shareholders

This area sets out the primary responsibilities of shareholders under the Companies Acts, under secondary legislation and related case law.

More about Shareholders