Disqualification Cases 2010

The Director of Corporate Enforcement and Patrick McCann

30 November 2010

Supreme Court decision allowing the Director’s appeal against a decision of the High Court refusing to disqualify Mr. Patrick McCann. The Director of Corporate Enforcement and Patrick McCann.In the matter of Kentford Securities Limited (under investigation) and in the matter of the Companies Acts 1963 - 2001 and in the matter of an application by the Director of Corporate Enforcement pursuant to Section 160(2) of the Companies Act 1990.

Details of Respondent:
Patrick McCann, Certified Public Accountant and Registered Auditor of McCann and Associates, 48 Upper Drumcondra Road, Dublin 9.

Supreme Court, Dublin.

Mr Justice O’Donnell, Mr Justice Finnegan and Mr Justice Fennelly

The Appeal:
The Director successfully appealed against an Order of the High Court refusing to disqualify Mr. McCann under section 160(2)(b) and (d) of the Companies Act 1990 (as amended), from being appointed or acting as an auditor, director or other officer, receiver, liquidator or examiner or being in any way, whether directly or indirectly, concerned or involved in the promotion, formation or management of any company or industrial and provident society. The Director’s application in the High Court followed an investigation by the Director of the report of an authorised officer who was appointed to Kentford Securities Limited under section 19 of the Companies Act 1990 by the then Minister for Enterprise Trade and Employment) who had examined the books and documents of Kentford Securities Limited.

The Outcome:
In a written judgment delivered today, the Supreme Court allowed the Director’s appeal. The decision of the Supreme Court was unanimous. However, the Supreme Court indicated that it would hear submissions from the parties at a later date as to (i) the appropriate period of disqualification and the conditions that might be attached to it by way of limitation to specific clients or limitations on sole practice or otherwise and (ii) in relaiton to the issue of costs.

Related Case:
See also the earlier High Court Judgement of 7 March 2006 where the Court rejected an application by Mr McCann to dismiss the Director's disqualification proceedings against him. And also the High Court Judgment refusing to disqualify Mr. McCann. See also the entry at ‘Tuesday 1st February 2011’ on our website in relation to the two year disqualfication term imposed.

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