Harbours Act 2015
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Final accounts of dissolved company | ||
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33. (1) As soon as may be after a company transfer and dissolution day, but not later than 6 months thereafter, the local authority concerned shall cause to be prepared final accounts of a dissolved company in respect of the period specified under subsection (3). | ||
(2) Accounts prepared under this section shall be submitted as soon as may be by a local authority for audit and a copy of the accounts as audited together with a copy of the auditor’s report on the accounts shall be presented to the Minister for the Environment, Community and Local Government who shall cause copies of those audited accounts and that report to be laid before each House of the Oireachtas. | ||
(3) For the purposes of subsection (1), a local authority may specify a period that is longer or shorter than a financial year of the dissolved company. | ||
(4) In this section “local authority” has the meaning assigned to it in section 32 (6). |