Decision Notices

The following decision notices have been issued by the ODCE.

Some files on this page may be available in Portable Document Format (PDF) only. The Adobe® Acrobat® Reader is required to access these files. This is available as a free download from the Adobe website

D/2012/1 Company Law Handbook on Residential Property Owners' Management Companies: Decision Notice D/2012/1 on Residential Property owners' Management Companies is broken down into a chapter by chapter guide for ease of reference. Each chapter deals with a separate topic relating to management companies and company law.
Decision Notice D/2011/1: The Principal Duties and Powers of Companies, Company Directors, Company Secretaries, Members and Shareholders, Auditors, Creditors, Liquidators, Receivers and Examiners - updated to 2010.
Auditor Reporting to the ODCE - Decision Notice D/2006/2: The Director has issued revised guidance to auditors on their reporting obligations under S.194 (as amended) of the Companies Act 1990. The Decision Notice is an update of Decision Notice D/2002/2, which originally dealt with this issue.
ODCE Guidance on Audit Committees - Decision Notice D/2006/1: This Decision Notice provides guidance on audit committees with specific reference to section 42 of the Companies (Auditing and Accounting) Act 2003. It should be noted that this section is not in force and has in fact been replaced by Regulation 91 of the European Communities (Statutory Audits) (Directive 2006/43/EC) Regulations 2010 (SI No. 220 of 2010). Guidance on those provisions is available on the IAASA website at www.iaasa.ie
Guide to Transactions Involving Directors: Please note this Information Guide is currently being updated to reflect changes brought about by the Companies (Amendment) Act 2009. The purpose of the guidance is to encourage, assist and facilitate compliance with the legal provisions governing transactions involving directors and persons connected with directors. Such transactions include, for example, loans from companies to directors.
Decision Notice D/2003/1: The Liquidation-Related Functions of the Director of Corporate Enforcement - Further Commencement of Section 56 of the Company Law Enforcement Act 2001.
Unliquidated Insolvent Companies - Decision Notice D/2002/4: The Director has issued final guidance on how his Office intends to address the problem of unliquidated insolvent companies using the powers conferred to the Director by the Company Law Enforcement Act 2001 (CLEA), and by section 54 of the CLEA in particular.
The Liquidation-Related Functions of the Director of Corporate Enforcement - D/2002/3: The Director has issued final guidance on how his Office intends to implement and manage the liquidation-related provisions of the Company Law Enforcement Act 2001 (CLEA), and section 56 of the CLEA in particular.
Decision Notice D/2002/1: The Principal Duties and Powers of Companies, Company Directors, Company Secretaries, Members and Shareholders, Auditors, Creditors, Liquidators, Receivers and Examiners.

< Previous
1 of 1
Next >