Home Knowledge Corporate: Legislation Programme Spring/Summer 2017

Corporate: Legislation Programme Spring/Summer 2017




Criminal Justice (Corruption) Bill

To replace outdated legislation, meet international commitments to the Council of Europe, the OECD and the UN, and to give effect to certain Mahon Tribunal recommendations.

Pre-legislative scrutiny completed in 2013, drafting continuing

Companies (Accounting) Bill 2016

To transpose the EU Accounting Directive (2013/34/EU) which provides simplifications and reductions of administrative burdens for SMEs with regard to the preparation of financial statements.

Order for Report (Dáil)

Companies (Statutory Audits) Bill


To transpose certain provisions in the EU Audit Directive 2014/56/EU and the EU Regulation (537/2014) which are not capable of being transposed by way of the European Union (Statutory Audits) Regulations 2016.

Heads are currently being drafted

Criminal Justice (Money Laundering & Terrorist Financing) (Amendment) Bill

To give effect to the 4th EU Money Laundering Directive, which, amongst other things requires the disclosure of beneficial ownership of shares in Irish companies. This must be transposed into Irish law by June 2017.

Pre-legislative scrutiny as soon as possible