Details of Defendants: 
James F. Cotter/James F. Cotter and Company. 
Business Address:                                                                                                                                    
302 Galloping Green, Stillorgan Road, Co. Dublin.
Venue: 
Dublin District Court. 
Judge: 
District Judge Conal Gibbons. 
Alleged Offences: 
Alleged contravention of Section 187 of the Companies Act 1990 (as amended), which determines the circumstances in which persons are legally qualified to act as auditors. 
Outcome: 
On a plea of guilty the Defendant was convicted and fined a sum of €100 in relation to two separate offences under section 187(6) of the 1990 Act, as amended, with a further similar offence being taken into consideration. 
In addition, the defendant was ordered to discharge witness expenses of €150.