Indictable Offences Report Form

The purpose of this Report Form is to allow:

(i) an auditor to make a report, in standard format, to the Director of Corporate Enforcement that s/he is of the opinion that there are reasonable grounds for believing that an indictable offence under the Companies Acts has been committed (see decision notice).  This reporting obligation arises under section 194 (5) of the Companies Act, 1990 as amended by section 74(e) of the Company Law Enforcement Act, 2001, or;

(ii) a prescribed professional body to make a report, in standard format, to the Director of Corporate Enforcement of its finding that one of its members conducting a liquidation or receivership has not maintained appropriate records.  This reporting obligation arises under section 58 of the Company Law Enforcement Act, 2001, or;

(iii) a prescribed professional body to make a report, in standard format, to the Director of Corporate Enforcement that it has reasonable grounds for believing that a member  has committed an indictable offence under the Companies Acts in the course of a liquidation or receivership.  This reporting obligation arises under section 58 of the Company Law Enforcement Act, 2001.

(iv) A recognised body of accountants to make a report, in a standard format, to the Director of Corporate Enforcement that it has reasonable grounds for believing that an indictable offence under the Companies Acts may have been committed by a person while the person was a member of the body.  This reporting obligation arises under section 192 of the Companies Act, 1990 as amended by section 73 of the Company Law Enforcement Act, 2001.

The Form also sets out the type of information that is required to enable the report to be properly evaluated by the Director and his staff.  If an auditor, prescribed professional body or recognised accountancy body has formed the opinion that an indictable offence has occurred within the meaning of the above sections, this form can be completed and forwarded to the Office of the Director of Corporate Enforcement together with any supporting documentary or other evidence.

Before completing, please read the following Notes on Completion of the Report Form.

Notes on the completion of Report Form:

  1. All persons/bodies reporting should answer questions 1, 2 and 15
  2. In addition the following questions should be answered:
  • Questions 3 to 7 should be answered by auditors reporting under (i) above i.e. the reporting of a suspected indictable offence under section 194(5) Companies Act, 1990.
  • Questions 8 to 11 should be answered by prescribed professional bodies reporting under (ii) above i.e. the reporting of a finding of the failure of a liquidator or receiver to maintain appropriate records under section 58 of the Company Law Enforcement Act, 2001.
  • Questions 10 and 12 to 14 should be answered by prescribed professional bodies and recognised accountancy bodies reporting under (iii) or (iv) above i.e. the reporting of reasonable grounds for the belief that an indictable offence under the Companies Acts has been committed by a member under section 58 of the Company Law Enforcement Act, 2001 or section 192 of the Companies Act, 1990 as amended by section 73 of the Company Law Enforcement Act, 2001

Indictable Offences Report Form (pdf, 98kb)