Posted by Ronan Clinton in Audit on 26 Nov 2009
The Companies (Amendment) Act 2009 (the 2009 Act) was signed into law by the President on 12 July 2009. CCAB-I has published a memorandum summarising the key requirements of that Act. The memorandum is available at www.charteredaccountants.ie
This information sheet specifically highlights the changes in the offences concerning directors’ loans arising from the 2009 Act and covers:
(1) Directors’ loans - transactions or arrangements contravening company law
(2) Failing to disclose the required particulars in financial statements
Directors should take particular care of the new provisions to ensure compliance with the Acts. Any queries on the new provisions can be directed to Ronan Clinton.
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