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The directors responsibilities are contained in Sections 223 to 228 and S.231 as detailed below: S.223 requires a director to act in good faith and to ensure the Act is complied with by the company. On acceptance of the appointment in the Form B10, the director specifically states that the director acknowledges the legal duties and obligations imposed by the Companies Act, […]
A guarantee company can apply for an exemption from the use of CLG in its name, to do this the company must file a Form G5 with the conversion documents with the CRO. In order to dispense with this requirement the CLG must be a charity/not for profit organisation.
A guarantee company can apply for an exemption from the use of CLG in its name, to do this the company must file a Form G5 with the conversion documents with the CRO. In order to dispense with this requirement the CLG must be a charity/not for profit organisation.
The shareholding of the deceased person forms part of their estate and how this is distributed will depend on whether he/she died in testate (the deceased having a will in place) or intestate (person has passed without a will). Testate Under the assumption a will is in place, it would be the duty of the […]
The steps involved are: Assess whether the company meets the definition of a dormant company. If these requirements are met move onto step 2. Ensure that the election is made for audit exemption in the financial year the exemption is being claimed (i.e. the dormant company cannot apply audit exemption retrospectively). Although the requirements in […]
The steps involved are: Assess whether the thresholds and requirements for audit exemption have been availed of. A. See details of these requirements for a company with an accounting period beginning before 1 January 2017 where the company has not early adopted the changes made by Companies (Accounting) Act 2017. Note Companies (Accounting) Act 2017 […]
The list of companies included in Schedule 5 of Companies Act 2014 (as extracted): A company that is an authorised investment firm within the meaning of the European Communities (Markets in Financial Instruments) Regulations 2007 ( S.I. No. 60 of 2007 ). A company that is an authorised market operator. A company that is an associated undertaking […]
Question: A company has a 40% interest in an LLP. The director of the company does not receive a wage from the company, but receives salary from the partnership. Is this partnership salary disclosed as directors remuneration in the company financial statements in full or just the portion of the salary that relates to the […]
The information to be disclosed in the directors report/Financial Statements on interests in shares or debentures in the company or any other group undertakings is detailed in S.329 Companies Act 2014. Disclosure required of interests in shares or debentures under S.329 Companies Act 2014 is disclosure of: Each person interests who at the end of the year and the […]