Cinntí Cúirte

Ionchúiseamh 2012

The Director of Corporate Enforcement V Frank Houlihan

12 July 2012


Details of Defendant:
Frank Houlihan

Address:
56 Hazelwood Court, Glanmire, Co Cork.

Venue: Midleton District Court

Judge:
District Judge Brian Sheridan

Alleged Offences:
Contrary to Section 187(1) of the Companies Act 1990, Mr Houlihan acted as auditor of three companies whilst not qualified to do so. A total of four charges were before the Court relating to Mr Houlihan having acted as auditor for one financial year in the case of two companies and for two financial years in the case of one other company.
Contrary to Section 242(1) of the Companies Act 1990, Mr Houlihan did, in purported compliance with Section 193 of the Companies Act 1990, produce a report purporting to have been signed by a firm of auditors which he knew was false in a material particular. A total of five charges were before the Court relating to this alleged offence for one financial year in the case of three companies and for two financial years in the case of one other company.

Outcome:
On a plea of guilty, the Court convicted the Defendant of two charges pursuant to both Sections 187(6) and (9) and Section 242(1) of the Companies Act 1990, details of which are set out below.
The Court imposed fines totalling €3,808.00 (€1.904.00 on one charge under Section 187(6) and (9), and €1904.00 on one charge under Section 242(1)), took into consideration three further charges under Section 187(6) and (9) and four further charges under Section 242(1) and directed the Defendant to pay a sum of €1,250 as a contribution towards the Prosecutor’s Cost, such sum to be paid within a period of six months from the date of the Court Order.

Theme picker

New Publication: Single Guide for Companies 
Email info@odce.ie for a copy

Please visit FAQs before contacting the office

Covid-19 and AGMs

Rialuithe Cúirte

Theme picker

COVID-19 NOTICES
Temporary contact details
Insolvency related issues
Data Protection issues
Statement on the performance of our functions
Temporary amendments to Companies Act 2014
(extended to 31st December 2021)

Airí

Foilseacháin Nua: Treoir Do Cuideachtai Aonbhaill
Chuir rphoist chuig info@odce.ie chun cóip a fháil
Tabhairt cuairt ar na CFManna sula ndéanann tú teagmháil leis an oifig
Covid-19 agus CGBanna.

Ceard atá Nua

FÓGRAÍ COVID-19
Sonraí teagmhála sealadacha
Saincheisteanna - Dócmhainneacht
Saincheisteanna - Cosaint Sonraí

Ráiteas - feidhmíocht ár bhfeidhmeanna (Béarla amháin)
Leasuithe sealadacha ar Acht na gCuideachtaí 2014
(síneadh go 31 Nollaig 2021)

Nuacht is Déanaí

Pléadálann fear as Co. Lú ciontach i gcionta calaoiseacha trádála agus calaoise. Tá Preas Ráiteas eisithe ag an Stiúrthóir ar an ábhar.