Legal Requirements

Many areas of operation of the Accountant and Auditor is governed by Law. The Incorporated Public Accountant is expected to be knowledgeable, although not necessary expert, in the areas of law that intersect with the accounting and related fields.

Company Law

Companies Act 2014

The Companies Act 2014 is the primary source of Companies Law in Ireland. The Act consolidates numerous previous enactments on company law including the Companies Act 1963 and the Companies Act 1990.

For an overview of the Act have a look at the special site set up by LK Shields. This site also provides articles on areas of interest in the Act.

Eugene F Collins has also issued a basic guide to the new Companies Act (PDF).

Auditor Specific

One of the few company law enactments that remains in place following the enactment of the Companies Act 2014 is the European Communities (Statutory Audits)(Directive 2006/43/EC) Regulations 2010 which deals with a number of issues related to the appointment, education, training and regulation of Statutory Auditors. European Communities (Statutory Audits)(Directive 2006/43/EC) Regulations 2010. These Regulations implement Auditor Education, Quality Assurance.

Historic Companies Acts – As mentioned above the Companies Act 2014 has come into effect and this act will repeal much, though not all, of the company legislation that has come before it. It is likely that the content of these Acts will remain important during the transition to the Companies Act 2014 and beyond. You will therefore find links too many of these Acts at the bottom of these page.

Taxation

Money Laundering and Terrorist Financing

Credit Unions, Industrial, Provident and Friendly Societies

Insolvency

Other

Important note: The content of this page is for information purposes only and should not be relied upon as being the definitive or complete listing of relevant law. Members, and anybody else reading this page should seek legal advice where necessary where they consider their knowledge insufficient.

Companies Acts 1963 to 2013 of interest include: