Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024

Comes into force: 12th November 2024

Amends: Companies Act 2014

Jurisdiction: Republic of Ireland

Summary

Technical changes are made to the Companies Act 2014, including:

• specifying the circumstances when a company will not be entitled to an audit exemption; and

• expanding the scope of when companies may be prosecuted or stuck off.

While these changes may be of interest to organisations that operate within the Republic of Ireland, they do not have any direct environmental duties. 

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