Cinntí Cúirte

Ionchúiseamh 2004

The Director of Corporate Enforcement v. Aidan Berrill, Thomas Denis Garry, and James Joseph Kiernan, practicing under the firm of Berrill Kiernan Garry & Co.

13 May 2004


Venue: District Court area of Dunleer, Ardee Courthouse, Co. Louth 

Judge: District Judge Brennan 

Alleged Offence(s): 
(1) Aidan Berrill, Thomas Denis Garry, and James Joseph Kiernan, practicing under the firm of Berrill Kiernan Garry & Co., were charged with acting as auditors to Garvarnie Limited for the financial years ended 31.10.98 and 31.10.99, while disqualified pursuant to S187 of the Companies Act, 1990, contrary to Section 187(6) and 187(9) of the Companies Act, 1990. 

(2) James Joseph Kiernan, practicing under the firm of Berrill Kiernan Garry & Co. [see Section 4(1) of the Companies Act, 1990 (Auditors) Regulations 1992, S.I. No. 259 of 1992], was charged in relation to the following companies' audits:

  • Classic Catering Services Limited for the financial years ended 31.12.99; 31.12.00 and 31.12.01;
  • Capital Re-Investment Limited for the financial years ended 31.5.00; 31.5.01 and 31.5.02;
  • Malta Enterprise Development Limited for the financial years ended 31.12.99; 31.12.00 and 31.12.01; and
  • Order of Malta Workshops and Training Centre (Drogheda) Limited for the financial years ended 31.12.99; 31.12.00 and 31.12.01. while disqualified pursuant to S187 of the Companies Act 1990, contrary to Section 187(6) and 187(9) of the Companies Act, 1990.

Outcome: The defendants, represented by John Edwards, S.C., did not contest the charges. The Court, having thought the charges proven, proceeded (under Section 1(1) of the Probation of Offenders Act, 1907) to dismiss the charges, based on extenuating circumstances and the character of the defendants and awarded costs of €670 to the prosecution.

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