Evolution of Directors’ Duties Since the Companies Act 2014
The Companies Act 2014 has been in force for more than four years, and during this time there have been several developments that directors of Irish companies should be aware of

 

This article first appeared in Irish Tax Review, Vol. 32 No. 3 (2019) © Irish Tax Institute

The Companies Act 2014 has been in force for more than four years, and during this time there have been several developments that directors of Irish companies should be aware of. Many of these relate to accounting practice, with the Companies (Accounting) Act 2017 amending the filing requirements for various classes of Irish companies. A development in the area of financial reporting discussed in this article relates to the obligations of directors of certain large companies to report non-financial and diversity information in the directors report that forms part of the financial statements.

Click here or on the image below to read the full article. 

Evolution of Directors Duties

 

 

 

 

 

 

 

 

 

 

Key Contacts

Mark Talbot Partner

Paul McNamara Associate

Related Practice Areas