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Section 225 of the Irish Companies Act 2014 (the "Act") introduced a new requirement to include a directors' compliance statement ("DCS") in the directors' report that accompanies the annual financial statements of companies that meet certain criteria.

In the current climate, it is unfortunately all too possible to imagine a business that has dealt with a severe business interruption by following the government's advice.

In general terms, under Irish law, the authority, power and responsibility to manage the business and affairs of a company is entrusted to its directors.

The judicial system in Ireland is established by the Constitution, the principal courts being the district courts and circuit courts (with limited jurisdiction), the High Court...

The AGM is an important annual event for the shareholders of a company. It is their opportunity to, amongst other things, be presented with information on the financial performance of the company

The Board of Directors ("Board") has collective responsibility for managing the organisation, including setting out and overseeing the successful implementation of the organisation's strategy.

The Board of Directors ("Board") has collective responsibility for managing the organisation, including setting out and overseeing the successful implementation of the organisation's strategy.

Our previous article focussed on how businesses can continue to enter into agreements and make decisions remotely in the altered corporate and commercial landscape existing due

The Companies (Corporate Governance, Enforcement and Regulatory Provisions) Bill 2024 has now been published and is expected to be enacted by year end.

A number of provisions in the Takeover Rules (although technically applying to all public offers, whether hostile or recommended) should be given special consideration in hostile transactions

Ireland is a leading jurisdiction for the establishment of special purpose vehicles (SPVs) for structured finance transactions, particularly repackagings, securitisations, LPN structures, CLOs and CDOs, asset-backed commercial paper programmes, corporate and leverage finance structures, fund-linked structures, life settlement issues and a host of other receivables financing transactions.

There are two broad categories of regulated investment funds in Ireland. The first category comprises undertakings for collective investment in transferable securities ("UCITS").

The EU Insolvency Harmonisation Directive introduces sweeping changes to insolvency frameworks across Member States, establishing minimum standards in five critical areas including directors' duties to file, avoidance actions, and pre-pack procedures.

The commencement of the new Companies Act is planned for 1 June 2015.

The European Union (Adjustments of Size Criteria for Certain Companies and Groups) Regulations 2024 (the Regulations) came into operation on 1 July 2024.

The newly codified duties detailed in Chapter 2 of Part 5 of the Companies Act are discussed below.

On 26 June 2025, ESMA published its technical advice on the review of the UCITS Eligible Assets Directive2 (Advice).