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Companies Acts 1963 – 2013

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Investment Funds, Companies and Miscellaneous Provisions Act 2005 (No. 12 of 2005)

The Investment Funds, Companies and Miscellaneous Provisions Act 2005 made a number of changes to the existing law on investment funds, with a view to providing the greatest flexibility to the Funds Industry while at the same time keeping appropriate controls in place. It provides for the introduction of a new type of investment fund vehicle - the non-UCITS (Undertakings for Collective Investment in Transferable Securities) Common Contractual Fund (CCF) and it also provides for the introduction of cross investment and segregated liability for investment funds.

A number of other changes are made to general company law to remove existing anomalies and pave the way for smooth transposition of EU Directives on Market Abuse and Prospectus. The Act also increases the amount of shares that a member may hold and other financial limits for Industrial and Provident Societies (Co-operatives). In addition, some minor amendments to Consumer Law have been made mostly to increase the level of maximum fines that can be imposed on parties found guilty of breaches of specific consumer legislation.

The Act was signed into law on 30 June 2005 and two Commencement Orders were signed during 2005 (30 June and 9 November).

Companies (Auditing and Accounting) Act 2003 (No. 44 of 2003)

This Act provides for the establishment of a body to be known as the Irish Auditing and Accounting Supervisory Authority, to give power to it to supervise the regulatory functions of the recognised accountancy bodies and other prescribed accountancy bodies, to amend company law to transfer to the supervisory authority existing functions relating to the recognition of accountancy bodies and to otherwise amend company law in relation to auditing, accounting and other matters.

Company Law Enforcement Act 2001 (No. 28 of 2001)

This Act provides for the establishment of a Director of Corporate Enforcement and provides for his or her appointment, terms and conditions and functions. The Act also provides for the transfer of existing functions of the Minister relating to the enforcement of the Companies Acts to the Director. It also provides for the establishment of a Company Law Review Group to monitor, review and advise the Minister on matters relating to Company Law.

Companies (Amendment) (No. 2) Act 1999 (No. 30 of 1999)

This Act amends the Companies (Amendment) Act, 1990 in relation to examinership. It also provides for an exemption from the requirement that the accounts of companies and certain partnerships be audited. It prohibits the formation of a company unless it appears to the Registrar of Companies that the company will carry on an activity in the State. It also provides, save in certain circumstances that one of the directors of a company must be a person resident in the State.

Companies (Amendment) Act 1999 (No. 8 of 1999)

This Act amends and extends Parts IV and V of the Companies Act, 1990, to permit stabilising activity in relation to the issue or sale of securities and provides for connected matters.

Companies Act 1990 (No. 33 of 1990)

Part I (Preliminary), Part II (Investigations), Part III (Transactions involving directors), Part IV (Disclosure of interests in shares), Part V (Insider Dealing), Part VI (Winding Up and related matters), Part VII (Disqualifications and Restrictions), Part VIII (Receivers), Part IX (Companies under Court Protection), Part X (Accounts and Audit), Part XI (Acquisition of Own Shares and Shares in a Holding Company), Part XII (General), Part XIII (Investment Companies).

Companies (Amendment) Act 1990 (No. 27 of 1990)

This Act introduced legislation providing for examinership.

Companies (Amendment) Act 1986 (No. 25 of 1986)

Part I (The required format for Accounts (amended)), Part II (Historical cost rules in relation to the drawing up of accounts), Part III (Alternative rules in relation to the drawing up of accounts), Part IV (Information required by way of notes to accounts (amended)), Part V (Special provisions where a company is a holding company or subsidiary (amended)), Part VI (Special provisions where a company is an investment company (amended)), Part VII (Interpretation of Schedule (amended)).

Companies (Amendment) Act 1983 (No. 13 of 1983)

Part I (Preliminary), Part II (Name of Public Limited Company, Registration and Re-registration of companies), Part III (The capital of a company), Part IV (Restrictions on distribution of profits and assets), Part V (Change of status of certain companies), Part VI (Miscellaneous).

Companies (Amendment) Act 1982 (No. 10 of 1982)

This Act amends and extends the Companies Act, 1963 and provides for other connected matters. The main provisions of the Act relate to formation, agreement to act as director or secretary, strike-off and restoration and recognition and qualification as auditor.

Companies (Amendment Act) 1977 (No. 31 of 1977)

This Act provides for the simplification of certain activities connected with the periodic completion of bargains made on the Stock Exchange, for that purpose to amend and extend the Companies Act, 1963, and other connected matters.

Companies Act 1963 (No. 33 of 1963)

Part I (Preliminary), Part II (Incorporation of Companies and Matters incidental there-to), Part III (Share Capital and Debentures), Part IV (Registration of charges), Part V (Management and Administration), Part VI (Winding Up), Part VII (Receivers), Part VIII (Application of Act to companies formed or registered under former Acts), Part IX (Companies not formed under this Act authorised to register under this Act), Part X (Winding up of unregistered companies), Part XI (Companies incorporated outside the State establishing a place of business within the State), Part XII (Restriction on sale of shares and offers of shares for sale), Part XIII (General provisions as to registration), Part XIV (Miscellaneous provisions relating to Banking Companies, Partnerships and Unregistered Companies), Part XV (General).

Last modified: 27/02/2014

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  1. Companies Report 2013 (PDF, 506KB) / Tuarascáil na gCuideachtaí 2013 (PDF, 443KB)
  2. Companies Report 2012 (PDF, 811KB) / Tuarascáil na gCuideachtaí 2012 (PDF, 131KB)
  3. Companies Report 2011 (PDF, 405KB) / Tuarascáil na gCuideachtaí 2011 (PDF, 515KB)
  4. More publications…