Irish Statute Book

Updated to 16 April 2025 (Act No. 2 of 2025 and S.I. No. 141 of 2025)

All effects below are reflected in the most recent Revised Act.

Companies Act 2014
No. 38 of 2014

Commencement
Amendments and other effects
SIs made under the Act

Commencement

Section	Commencement Date	Commencement Information
Ss. 1-3	1 June 2015	Companies Act 2014 (Commencement) Order 2015 (S.I. No. 169 of 2015), art. 3
S. 4(1) in so far as it relates to Part V of the Companies Act 1990 (being Part V of that Act to the extent that it remained in force on and from the commencement, on 6th July 2005, of s. 31 of Investment Funds, Companies and Miscellaneous Provisions Act 2005)	1 June 2015	Companies Act 2014 (Commencement) Order 2015 (S.I. No. 169 of 2015), art. 3, as amended by Companies Act 2014 (Commencement) (No. 2) Order 2015 (S.I. No. 220 of 2015), art. 2(a) and as amended (11.11.2016) by Companies Act 2014 (Commencement) Order 2016 (S.I. No. 562 of 2016), art. 2.
S. 4(1) except in so far as it relates to Part V of the Companies Act 1990 (being Part V of that Act to the extent that it remained in force on and from the commencement, on the 6th July 2005, of s. 31 of Investment Funds, Companies and Miscellaneous Provisions Act 2005)	1 June 2015	Companies Act 2014 (Commencement) Order 2015 (S.I. No. 169 of 2015), art. 3, as amended by Companies Act 2014 (Commencement) (No. 2) Order 2015 (S.I. No. 220 of 2015), art. 2(a)
S. 4(2) in so far as it relates to European Communities (Mergers and Divisions of Companies) (Amendment) Regulations 2011 (S.I. No. 306 of 2011), reg. 6		Not yet commenced.Commencement order required under s. 1(2)
S. 4(2) except in so far as it relates to European Communities (Mergers and Divisions of Companies) (Amendment) Regulations 2011 (S.I. No. 306 of 2011), reg. 6	1 June 2015	Companies Act 2014 (Commencement) Order 2015 (S.I. No. 169 of 2015), art. 3
S. 4(3)	Not yet commenced	Commencement order required under s. 1(2)
Ss. 5-67	1 June 2015	Companies Act 2014 (Commencement) Order 2015 (S.I. No. 169 of 2015), art. 3
S. 68(1)	1 June 2015	Companies Act 2014 (Commencement) Order 2015 (S.I. No. 169 of 2015), art. 3
S. 68(2) in so far as it relates to securities (or interests in securities) that, before the 1st day of June 2015, were admitted to trading or listed on any market, whether a regulated market or not, in the State or elsewhere		Not yet commenced. Commencement order required under s. 1(2)
S. 68(2) except in so far as it relates to securities (or interests in securities) that, before the 1st day of June 2015, were admitted to trading or listed on any market, whether a regulated market or not, in the State or elsewhere	1 June 2015	Companies Act 2014 (Commencement) Order 2015 (S.I. No. 169 of 2015), art. 3, as amended by Companies Act 2014 (Commencement) (No. 2) Order 2015 (S.I. No. 220 of 2015), art. 2(b)
Ss. 68(3)-(5)	1 June 2015	Companies Act 2014 (Commencement) Order 2015 (S.I. No. 169 of 2015), art. 3
Ss. 69-166	1 June 2015	Companies Act 2014 (Commencement) Order 2015 (S.I. No. 169 of 2015), art. 3
S. 167	first day of the financial year	Companies Act 2014 (Commencement) Order 2015 (S.I. No. 169 of 2015), art. 4(2)
Ss. 168-224	1 June 2015	Companies Act 2014 (Commencement) Order 2015 (S.I. No. 169 of 2015), art. 3
S. 225	first day of the financial year	Companies Act 2014 (Commencement) Order 2015 (S.I. No. 169 of 2015), art. 4
Ss. 226-304	1 June 2015	Companies Act 2014 (Commencement) Order 2015 (S.I. No. 169 of 2015), art. 3
S. 305(1)(a)	1 June 2015	Companies Act 2014 (Commencement) Order 2015 (S.I. No. 169 of 2015), art. 3
S. 305(1)(b)	first day of the financial year	Companies Act 2014 (Commencement) Order 2015 (S.I. No. 169 of 2015), art. 4
S. 305(1)(c)	1 June 2015	Companies Act 2014 (Commencement) Order 2015 (S.I. No. 169 of 2015), art. 3
S. 305(2)-(13)	1 June 2015	Companies Act 2014 (Commencement) Order 2015 (S.I. No. 169 of 2015), art. 3
S. 306(1)	first day of the financial year	Companies Act 2014 (Commencement) Order 2015 (S.I. No. 169 of 2015), art. 4(2)
S. 306(2)-(6)	1 June 2015	Companies Act 2014 (Commencement) Order 2015 (S.I. No. 169 of 2015), art. 3
Ss. 307-325	1 June 2015	Companies Act 2014 (Commencement) Order 2015 (S.I. No. 169 of 2015), art. 3
S. 326(1)(a)	first day of the financial year	Companies Act 2014 (Commencement) Order 2015 (S.I. No. 169 of 2015), art. 492)
S. 326(1)(b)-(d)	1 June 2015	Companies Act 2014 (Commencement) Order 2015 (S.I. No. 169 of 2015), art. 3
Ss. 327-329	1 June 2015	Companies Act 2014 (Commencement) Order 2015 (S.I. No. 169 of 2015), art. 3
S. 330	first day of the financial year	Companies Act 2014 (Commencement) Order 2015 (S.I. No. 169 of 2015), art. 4(2)
Ss. 331-980	1 June 2015	Companies Act 2014 (Commencement) Order 2015 (S.I. No. 169 of 2015), art. 3
S. 981 in so far as it relates to securities (or interests in securities) that, before the 1st day of June 2015, were admitted to trading or listed on any market, whether a regulated market or not, in the State or elsewhere		Not yet commenced. Commencement order required under s. 1(2)
S. 981 except in so far as it relates to securities (or interests in securities) that, before the 1st day of June 2015, were admitted to trading or listed on any market, whether a regulated market or not, in the State or elsewhere	1 June 2015	Companies Act 2014 (Commencement) Order 2015 (S.I. No. 169 of 2015), art. 3, as amended by Companies Act 2014 (Commencement) (No. 2) Order 2015 (S.I. No. 220 of 2015), art. 2(b)
Ss. 982-1190	1 June 2015	Companies Act 2014 (Commencement) Order 2015 (S.I. No. 169 of 2015), art. 3
S. 1191 in so far as it relates to securities (or interests in securities) that, before the 1st day of June 2015, were admitted to trading or listed on any market, whether a regulated market or not, in the State or elsewhere		Not yet commenced. Commencement order required under s. 1(2)
S. 1191 except in so far as it relates to securities (or interests in securities) that, before the 1st day of June 2015, were admitted to trading or listed on any market, whether a regulated market or not, in the State or elsewhere	1 June 2015	Companies Act 2014 (Commencement) Order 2015 (S.I. No. 169 of 2015), art. 3, as amended by Companies Act 2014 (Commencement) (No. 2) Order 2015 (S.I. No. 220 of 2015), art. 2(b)
Ss. 1192-1247	1 June 2015	Companies Act 2014 (Commencement) Order 2015 (S.I. No. 169 of 2015), art. 3
S. 1248 in so far as it relates to securities (or interests in securities) that, before the 1st day of June 2015, were admitted to trading or listed on any market, whether a regulated market or not, in the State or elsewhere		Not yet commenced. Commencement order required under s. 1(2)
S. 1248 except in so far as it relates to securities (or interests in securities) that, before the 1st day of June 2015, were admitted to trading or listed on any market, whether a regulated market or not, in the State or elsewhere	1 June 2015	Companies Act 2014 (Commencement) Order 2015 (S.I. No. 169 of 2015), art. 3, as amended by Companies Act 2014 (Commencement) (No. 2) Order 2015 (S.I. No. 220 of 2015), art. 2(b)
Ss. 1249-1324	1 June 2015	Companies Act 2014 (Commencement) Order 2015 (S.I. No. 169 of 2015), art. 3
S. 1325		Not yet commenced. Commencement order required under s. 1(2)
Ss. 1326-1448	1 June 2015	Companies Act 2014 (Commencement) Order 2015 (S.I. No. 169 of 2015), art. 3

Amendments and other effects

How Affected	Affecting Provision	Affecting Provision Commencement Date	Commencement Source
Application restricted	Gas Regulation Act 2013 (39/2013), ss. 1(2), 6 as inserted by Gas (Amendment) and Miscellaneous Provisions Act 2024 (11/2024), ss. 1(2), 20(b)	3 June 2014	Gas Regulation Act 2013 (Sections 5 to 12) (Commencement) Order 2014 (S.I. No. 229 of 2014), art. 2
	Air Navigation and Transport Act 2022 (40/2022), ss. 1(2), 17(2)(d), (3)	22 December 2022	Air Navigation and Transport Act 2022 (Commencement) Order 2022 (S.I. No. 741 of 2022), art. 2(b)
	Air Navigation and Transport Act 2022 (40/2022), ss. 1(2), 18	22 December 2022	Air Navigation and Transport Act 2022 (Commencement) Order 2022 (S.I. No. 741 of 2022), art. 2(b)
	Land Development Agency Act 2021 (26/2021), ss. 1(2), 13(2), 33(3), (4)	15 December 2021	Land Development Agency Act 2021 (Commencement) Order 2021 (S.I. No. 712 of 2021), art. 2(b)
	Home Building Finance Ireland Act 2018 (28/2018), ss. 1(2), 5(2)	5 December 2018	Home Building Finance Ireland Act 2018 (Commencement of Certain Provisions) Order 2018 (S.I. No. 518 of 2018), art. 2(a)
	Harbours Act 2015 (61/2015), s. 14	25 December 2015	Commenced on enactment
	European Union (Bank Recovery and Resolution) Regulations 2015 (S.I. No. 485 of 2015, regs. 271(2), 275(3)	1 January 2016	European Union (Bank Recovery and Resolution) Regulations 2015 (S.I. No. 485 of 2015), reg. 1(2)
	European Union (Bank Recovery and Resolution) Regulations 2015 (S.I. No 289 of 2015), 1(2), 1(3), 76(1)(a), 76(1)(d), 76(2)(i), 119(2)(a)	15 July 2015	European Union (Bank Recovery and Resolution) Regulations 2015 (S.I. No 289 of 2015)
	Water Services Act 2013 (6/2013), s. 6(3) as substituted by Water Services (Amendment) Act 2022 (39/2022), s. 10(c)	29 March 2013	Water Services Act 2013 (Commencement) Order 2013 (S.I. No. 108 of 2013) art. 2
S. 2(1) amended	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), s. 1(2), s. 3(2), sch. 2		Not yet commenced. Commencement order required under s. 1(2)
	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 4		Not yet commenced. Commencement order required under s. 1(2)
	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), ss. 1(3), 4(a), (b)	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
	Companies (Rescue Process for Small and Micro Companies) Act 2021 (30/2021), ss. 1(2), 4	7 December 2021	Companies (Rescue Process for Small and Micro Companies) Act 2021 (Commencement) Order 2021 (S.I. No. 673 of 2021), art. 2
	Companies (Miscellaneous Provisions) (Covid-19) Act 2020 (9/2020), ss. 1(2), 3	21 August 2020	Companies (Miscellaneous Provisions) (Covid-19) Act 2020 (Commencement) Order 2020 (S.I. No. 320 of 2020), art. 2
	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 4	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 98(a)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), arts. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
	European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), Regs. 1(2), 6	7 June 2016	European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), Regs. 1(2)
	European Union (Bank Recovery and Resolution) Regulations 2015 (S.I. No. 289 of 2015), regs. 1(2), 1(3), 189(1)	15 July 2015	European Union (Bank Recovery and Resolution) Regulations 2015 (S.I. No. 289 of 2015), reg. 1(2)
S. 7(5)(b)(i) substitued	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 4(a)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 7(5)(b)(ii) amended	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 4(b)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 9(2)(a) substitued	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 5(a)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 9(3) amended	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 4(a)	1 January 2020	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 9(4)(b) amended	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 5(b)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 12(3) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), ss. 1(3), 5	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 12A inserted	Companies (Miscellaneous Provisions) (Covid-19) Act 2020 (9/2020), ss. 1(2), 4	21 August 2020	Companies (Miscellaneous Provisions) (Covid-19) Act 2020 (Commencement) Order 2020 (S.I. No. 320 of 2020), art. 2
S. 12A repealed	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), s. 1(2), s. 3(1), sch. 1		Not yet commenced. Commencement order required under s. 1(2)
S. 15 amended	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 5		Not yet commenced. Commencement order required under s. 1(2)
S. 27(3A) inserted	Legal Services Regulation Act 2015 (No. 65 of 2015), ss. 1(2), 132	7 October 2019	Legal Services Regulation Act 2015 (Commencement of Certain Provisions) (No. 2) Order 2019 (S.I. No. 502 of 2019), art. 2(l)
S. 35(1) substituted	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 6(a)		Not yet commenced. Commencement order required under s. 1(2)
S. 35(7) amended	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 5	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 35(7) substituted	European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), regs. 1(2), 7	17 June 2016	European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), reg. 1(2)
S. 35(8)-(10) inserted	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 6(b)		Not yet commenced. Commencement order required under s. 1(2)
S. 43A inserted	Companies (Miscellaneous Provisions) (Covid-19) Act 2020 (9/2020), ss. 1(2), 5	21 August 2020	Companies (Miscellaneous Provisions) (Covid-19) Act 2020 (Commencement) Order 2020 (S.I. No. 320 of 2020), art. 2
S. 43A substituted	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 7		Not yet commenced. Commencement order required under s. 1(2)
S. 44(3)-(6) applied with modifications	18/1981, s. 4C(6) as inserted by 2/2019, ss. 6, 17(2)	8 November 1983	Hallmarking Act 1981 (Commencement) Order 1983 (S.I. No. 326 of 1983), art. 2
S. 50(3) amended	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 8(a)		Not yet commenced. Commencement order required under s. 1(2)
S. 50(3) form prescribed	Companies Act 2014 (Forms) Regulations 2015 (S.I. No. 147 of 2015), regs. 1(2), 7, schedule pt. 5
S. 50(4) amended	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 8(b)		Not yet commenced. Commencement order required under s. 1(2)
S. 50(5) amended	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 8(c)		Not yet commenced. Commencement order required under s. 1(2)
S. 50(5A), (5B) inserted	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 8(d)		Not yet commenced. Commencement order required under s. 1(2)
S. 50(6) amended	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 8(e)		Not yet commenced. Commencement order required under s. 1(2)
S. 50(7), (8) inserted	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 8(f)		Not yet commenced. Commencement order required under s. 1(2)
S. 50A inserted	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 9		Not yet commenced. Commencement order required under s. 1(2)
S. 68(2) amended	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 6(a)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 68(8A) inserted	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 6(b)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 71(5) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), ss. 1(3), 14(a)	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 71(5A) inserted	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), ss. 1(3), 14(b)	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 72(7) substituted	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 7	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 82 application restricted	Harbours Act 2015 (No. 61 of 2015), s. 9(4)	25 December 2015	Commenced on enactment
S. 82(6)(n) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), ss. 1(3), 15	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 85(2) substituted	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 8	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 91(1) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), ss. 1(3), 16(a)	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 91(4) substituted	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), ss. 1(3), 16(b)	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 91(5) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), ss. 1(3), 16(c)	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 93(5) deleted	European Union (Bank Recovery and Resolution) Regulations 2019 (S.I. No. 127 of 2019), reg. 4(a)	29 March 2019	European Union (Bank Recovery and Resolution) Regulations 2019 (S.I. No. 127 of 2019)
S. 93(5) inserted	European Union (Bank Recovery and Resolution) Regulations 2015 (S.I. No. 289 of 2015), regs. 1(2), 1(3), 189(2)	15 July 2015	European Union (Bank Recovery and Resolution) Regulations 2015 (S.I. No. 289 of 2015), reg. 1(2)
S. 94(4) application restricted	Migration of Participating Securities Act 2019 (50/2019), ss. 4(2), 17(2)	29 January 2020	Migration of Participating Securities Act 2019 (Commencement) Order 2020 (S.I. No. 26 of 2020), art. 2
	Migration of Participating Securities Act 2019 (50/2019), ss. 11(3)(a), 17(2)	29 January 2020	Migration of Participating Securities Act 2019 (Commencement) Order 2020 (S.I. No. 26 of 2020), art. 2
S. 99(2) application restricted	Migration of Participating Securities Act 2019 (50/2019), ss. 11(3)(b), 11(4), 17(2)	29 January 2020	Migration of Participating Securities Act 2019 (Commencement) Order 2020 (S.I. No. 26 of 2020), art. 2
S. 101A inserted	European Union (Dematerialised Securities) Regulations 2023 (S.I. No. 353 of 2023), reg. 3	4 July 2023	European Union (Dematerialised Securities) Regulations 2023 (S.I. No. 353 of 2023)
S. 101B inserted	European Union (Dematerialised Securities) Regulations 2023 (S.I. No. 353 of 2023), reg. 3	4 July 2023	European Union (Dematerialised Securities) Regulations 2023 (S.I. No. 353 of 2023)
S. 101C inserted	European Union (Dematerialised Securities) Regulations 2023 (S.I. No. 353 of 2023), reg. 3	4 July 2023	European Union (Dematerialised Securities) Regulations 2023 (S.I. No. 353 of 2023)
S. 101D inserted	European Union (Dematerialised Securities) Regulations 2023 (S.I. No. 353 of 2023), reg. 3	4 July 2023	European Union (Dematerialised Securities) Regulations 2023 (S.I. No. 353 of 2023)
S. 101E inserted	European Union (Dematerialised Securities) Regulations 2023 (S.I. No. 353 of 2023), reg. 3	4 July 2023	European Union (Dematerialised Securities) Regulations 2023 (S.I. No. 353 of 2023)
S. 101F inserted	European Union (Dematerialised Securities) Regulations 2023 (S.I. No. 353 of 2023), reg. 3	4 July 2023	European Union (Dematerialised Securities) Regulations 2023 (S.I. No. 353 of 2023)
S. 102(1)(f) amended	European Union (Cross - Border Conversions, Mergers and Divisions) Regulations 2023 (S.I. No. 233 of 2023, regs. 1(2), 95 and sch. 4 ref. 1(a)(i)	24 May 2023	European Union (Cross - Border Conversions, Mergers and Divisions) Regulations 2023 (S.I. No. 233 of 2023) reg. 1(2)
S. 102(1)(g) amended	European Union (Cross - Border Conversions, Mergers and Divisions) Regulations 2023 (S.I. No. 233 of 2023, regs. 1(2), 95 and sch. 4 ref. 1(a)(ii)	24 May 2023	European Union (Cross - Border Conversions, Mergers and Divisions) Regulations 2023 (S.I. No. 233 of 2023) reg. 1(2)
S. 102(1)(h) inserted	European Union (Cross - Border Conversions, Mergers and Divisions) Regulations 2023 (S.I. No. 233 of 2023, regs. 1(2), 95 and sch. 4 ref. 1(a)(iii)	24 May 2023	European Union (Cross - Border Conversions, Mergers and Divisions) Regulations 2023 (S.I. No. 233 of 2023) reg. 1(2)
S. 102(2) amended	European Union (Cross - Border Conversions, Mergers and Divisions) Regulations 2023 (S.I. No. 233 of 2023, regs. 1(2), 95 and sch. 4 ref. 1(b)	24 May 2023	European Union (Cross - Border Conversions, Mergers and Divisions) Regulations 2023 (S.I. No. 233 of 2023) reg. 1(2)
S. 106(1) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), ss. 1(3), 17	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 109(2)(b) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), ss. 1(3), 18(a)	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 109(2)(c) inserted	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), ss. 1(3), 18(b)	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 117(4) substituted	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 91	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), arts. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 120(3)(b)(i) substituted	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 90(a)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), arts. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 121(7) amended	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 90(b)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), arts. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 123(1)(d) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), ss. 1(3), 19(a)	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 123(1)(e) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), ss. 1(3), 19(b)	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 123(1)(f) inserted	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), ss. 1(3), 19(c)	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 123(5)(b) amended	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 90(c)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), arts. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 131(2) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), ss. 1(3), 26	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 132(1) amended	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 10(a)		Not yet commenced. Commencement order required under s. 1(2)
S. 132(1A) inserted	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 10(b)		Not yet commenced. Commencement order required under s. 1(2)
S. 133(1) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 1	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 133(2) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 2	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 133(3) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 3	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 133(4) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 4	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 151(1) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), ss. 1(3), 27(a)	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 151(5) deleted	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), ss. 1(3), 27(b)	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 166(5) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 5	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 167 amended	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 9(b)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 167(1) amended	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 9(a)(i)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 9(a)(ii)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 174A inserted	Companies (Miscellaneous Provisions) (Covid-19) Act 2020 (9/2020), ss. 1(2), 6	21 August 2020	Companies (Miscellaneous Provisions) (Covid-19) Act 2020 (Commencement) Order 2020 (S.I. No. 320 of 2020), art. 2
S. 174A repealed	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), s. 1(2), s. 3(1), sch. 1		Not yet commenced. Commencement order required under s. 1(2)
S. 175(5) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 6	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 175(7) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 7	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 175(10) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 8	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 176(1) amended	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 11(a)		Not yet commenced. Commencement order required under s. 1(2)
S. 176(3) substituted	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 11(b)		Not yet commenced. Commencement order required under s. 1(2)
S. 176(4) amended	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 11(c)		Not yet commenced. Commencement order required under s. 1(2)
S. 176A inserted	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 12		Not yet commenced. Commencement order required under s. 1(2)
S. 181(aa) inserted	Companies (Miscellaneous Provisions) (Covid-19) Act 2020 (9/2020), ss. 1(2), 7	21 August 2020	Companies (Miscellaneous Provisions) (Covid-19) Act 2020 (Commencement) Order 2020 (S.I. No. 320 of 2020), art. 2
S. 181(5)(aa) amended	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 13(a)		Not yet commenced. Commencement order required under s. 1(2)
S. 181(7) inserted	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 13(b)		Not yet commenced. Commencement order required under s. 1(2)
S. 181A inserted	Companies (Miscellaneous Provisions) (Covid-19) Act 2020 (9/2020), ss. 1(2), 8	21 August 2020	Companies (Miscellaneous Provisions) (Covid-19) Act 2020 (Commencement) Order 2020 (S.I. No. 320 of 2020), art. 2
S. 181A repealed	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), s. 1(2), s. 3(1), sch. 1		Not yet commenced. Commencement order required under s. 1(2)
S. 182 references construed	Migration of Participating Securities Act 2019 (50/2019), ss. 8(a), 17(2)	29 January 2020	Migration of Participating Securities Act 2019 (Commencement) Order 2020 (S.I. No. 26 of 2020), art. 2
S. 182(2A) repealed	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), s. 1(2), s. 3(1), sch. 1		Not yet commenced. Commencement order required under s. 1(2)
S. 182(2A) inserted	Companies (Miscellaneous Provisions) (Covid-19) Act 2020 (9/2020), ss. 1(2), 9	21 August 2020	Companies (Miscellaneous Provisions) (Covid-19) Act 2020 (Commencement) Order 2020 (S.I. No. 320 of 2020), art. 2
S. 183(9) amended	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 98(b)(i)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), arts. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 183(10) amended	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 98(b)(ii)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), arts. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 184 amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), ss. 1(3), 28	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 186A inserted	Companies (Miscellaneous Provisions) (Covid-19) Act 2020 (9/2020), ss. 1(2), 10	21 August 2020	Companies (Miscellaneous Provisions) (Covid-19) Act 2020 (Commencement) Order 2020 (S.I. No. 320 of 2020), art. 2
S. 186A repealed	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), s. 1(2), s. 3(1), sch. 1		Not yet commenced. Commencement order required under s. 1(2)
S. 187(1) amended	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 14(a)		Not yet commenced. Commencement order required under s. 1(2)
S. 187(7) amended	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 14(b)		Not yet commenced. Commencement order required under s. 1(2)
S. 187(9) inserted	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 14(c)		Not yet commenced. Commencement order required under s. 1(2)
S. 189 references construed	Migration of Participating Securities Act 2019 (50/2019), ss. 8(b), 17(2)	29 January 2020	Migration of Participating Securities Act 2019 (Commencement) Order 2020 (S.I. No. 26 of 2020), art. 2
S. 191(2)(b) amended	European Union (Bank Recovery and Resolution) Regulations 2019 (S.I. No. 127 of 2019), reg. 4(b)(i)	29 March 2019	European Union (Bank Recovery and Resolution) Regulations 2019 (S.I. No. 127 of 2019)
	European Union (Bank Recovery and Resolution) Regulations 2015 (S.I. No 289 of 2015), regs. 1(2), 1(3), 189(3)(a)	15 July 2015	European Union (Bank Recovery and Resolution) Regulations 2015 (S.I. No 289 of 2015), reg. 1(2)
S. 191(3A) deleted	European Union (Bank Recovery and Resolution) Regulations 2019 (S.I. No. 127 of 2019), reg. 4(b)(ii)	29 March 2019	European Union (Bank Recovery and Resolution) Regulations 2019 (S.I. No. 127 of 2019)
S. 191(3A) inserted	European Union (Bank Recovery and Resolution) Regulations 2015 (S.I. No 289 of 2015), regs. 1(2), 1(3), 189(3)(b)	15 July 2015	European Union (Bank Recovery and Resolution) Regulations 2015 (S.I. No 289 of 2015), reg. 1(2)
S. 195A inserted	Companies (Miscellaneous Provisions) (Covid-19) Act 2020 (9/2020), ss. 1(2), 11	21 August 2020	Companies (Miscellaneous Provisions) (Covid-19) Act 2020 (Commencement) Order 2020 (S.I. No. 320 of 2020), art. 2
S. 195A repealed	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), s. 1(2), s. 3(1), sch. 1		Not yet commenced. Commencement order required under s. 1(2)
S. 198 application extended	Migration of Participating Securities Act 2019 (50/2019), ss. 9, 17(2)	29 January 2020	Migration of Participating Securities Act 2019 (Commencement) Order 2020 (S.I. No. 26 of 2020), art. 2
S. 198(1) amended	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 15		Not yet commenced. Commencement order required under s. 1(2)
S. 198(4)(f) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), ss. 1(3), 31	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 199(5) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 9	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 202(1)(a)(ii) resolution made under to be regarded as conveyance on sale in certain circumstances	39/1997, s. 79(11)(a)(i) as inserted by Finance Act 2017 (41/2017), s. 66(b)	1 November 2001	Taxes Consolidation Act 1997 (Commencement of Chapter 3 of Part 23) Order 2001 (S.I. No. 505 of 2001), art. 2
S. 202(1)(a)(ii) resolution made under to be regarded as conveyance on sale in certain circumstances	39/1997, s. 80(11)(a)(i), (12) as inserted by Finance Act 2017 (41/2017), s. 67(c)	1 November 2001	Taxes Consolidation Act 1997 (Commencement of Chapter 3 of Part 23) Order 2001 (S.I. No. 505 of 2001), art. 2
S. 203(3) amended	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 16		Not yet commenced. Commencement order required under s. 1(2)
S. 204(2) amended	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 17		Not yet commenced. Commencement order required under s. 1(2)
S. 205(4) amended	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 18		Not yet commenced. Commencement order required under s. 1(2)
S. 206(2) amended	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 19		Not yet commenced. Commencement order required under s. 1(2)
S. 207(2) amended	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 20		Not yet commenced. Commencement order required under s. 1(2)
S. 210(1)(b) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 10	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 212 application restricted	European Union (Bank Recovery and Resolution) Regulations 2015 (S.I. No 289 of 2015), regs. 1(2), 1(3), 119(1)(c)	15 July 2015	European Union (Bank Recovery and Resolution) Regulations 2015 (S.I. No 289 of 2015), regs. 1(2)
S. 220(8) application restricted	Home Building Finance Ireland Act 2018 (28/2018), ss. 1(2), 26(1)(a)	5 December 2018	Home Building Finance Ireland Act 2018 (Commencement of Certain Provisions) Order 2018 (S.I. No. 518 of 2018), art. 2(c)
S. 224A inserted	European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022), reg. 4	27 July 2022	European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022)
S. 225(1) amended	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 88(a)(i)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), arts. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 227 application restricted	EirGrid, Electricity and Turf (Amendment) Act 2022 (17/2022), ss. 5(3), 14(2)	12 July 2022	EirGrid, Electricity and Turf (Amendment) Act 2022 (Commencement) Order 2022 (S.I. No. 352 of 2022), art. 2
S. 228 application restricted	EirGrid, Electricity and Turf (Amendment) Act 2022 (17/2022), ss. 5(3), 14(2)	12 July 2022	EirGrid, Electricity and Turf (Amendment) Act 2022 (Commencement) Order 2022 (S.I. No. 352 of 2022), art. 2
S. 228(1)(g) amended	European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022), reg. 5(a)	27 July 2022	European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022)
S. 228(1)(h) amended	European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022), reg. 5(b)	27 July 2022	European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022)
S. 228(1)(i) inserted	European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022), reg. 5(c)	27 July 2022	European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022)
S. 231 application restricted	Air Navigation and Transport Act 2022 (40/2022), ss. 1(2), 31(4)	22 December 2022	Air Navigation and Transport Act 2022 (Commencement) Order 2022 (S.I. No. 741 of 2022), art. 2(b)
	Harbours Act 2015 (61/2015), s. 24(6)	25 December 2015	Commenced on enactment
	National Cultural Institutions (National Concert Hall) Act 2015 (No. 44 of 2015), s. 21(8)	10 December 2015	Commenced on enactment
	Harbours Act 1996 (11/1996), s. 32 as substituted by Harbours Act 2015 (61/2015), s. 41(6)	10 May 2002	Harbours Acts, 1996 and 2000 (Commencement) (No. 6) Order, 2002 (S.I. No. 184 of 2002), art. 2
S. 231(8) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 11	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 232(1) amended	European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022), reg. 6	27 July 2022	European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022)
S. 238(8)(c)(i) amended	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 90(d)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), arts. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
Pt. 5, chp. 5 (ss. 256-269) application restricted	Home Building Finance Ireland Act 2018 (28/2018), ss. 1(2), 26(1)(b)	5 December 2018	Home Building Finance Ireland Act 2018 (Commencement of Certain Provisions) Order 2018 (S.I. No. 518 of 2018), art. 2(c)
S. 253(6) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 12	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 270 application extended	Migration of Participating Securities Act 2019 (50/2019), ss. 7(2), 17(2)	29 January 2020	Migration of Participating Securities Act 2019 (Commencement) Order 2020 (S.I. No. 26 of 2020), art. 2
Chp. 7 inserted	European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022), reg. 7	27 July 2022	European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022)
S. 271A inserted	European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022), reg. 7	27 July 2022	European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022)
Pt. 6 (ss. 272-407) application restricted	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 9	1 January 2020	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1
Pt. 6 (ss. 272-407) application extended subject to necessary modifications	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 7	1 January 2020	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1
Pt. 6 (ss. 272-407) application extended	European Union (Credit Institutions: Financial Statements) Regulations 2015 (S.I. No. 266 of 2015), regs. 1(2), 3(1)	24 June 2015	European Union (Credit Institutions: Financial Statements) Regulations 2015 (S.I. No. 266 of 2015), reg. 1(2)
Pt. 6 (ss. 272-407) applied with modifications	Land Development Agency Act 2021 (26/2021), ss. 1(2), 46	15 December 2021	Land Development Agency Act 2021 (Commencement) Order 2021 (S.I. No. 712 of 2021), art. 2(h)
	Home Building Finance Ireland Act 2018 (28/2018), ss. 1(2), 15(1)-(7)	5 December 2018	Home Building Finance Ireland Act 2018 (Commencement of Certain Provisions) Order 2018 (S.I. No. 518 of 2018), art. 2(b)
	European Union (Payment Services) Regulations 2018 (S.I. No. 6 of 2018), reg. 28(2)	13 January 2018	European Union (Payment Services) Regulations 2018 (S.I. No. 6 of 2018), reg. 1(2)
	European Communities (Electronic Money) Regulations 2011 (S.I. No. 183 of 2011), reg. 19(2) as substituted by European Union (Payment Services) Regulations 2018 (S.I. No. 6 of 2018), reg. 142(f)	13 January 2018	European Union (Payment Services) Regulations 2018 (S.I. No. 6 of 2018), reg. 1(2)
	European Union (Credit Institutions: Financial Statements) Regulations 2015 (S.I. No. 266 of 2015), regs. 1(2), 3	24 June 2015	European Union (Credit Institutions: Financial Statements) Regulations 2015 (S.I. No. 266 of 2015), reg. 1(2)
	European Union (Insurance Undertakings: Financial Statements) Regulations 2015 (S.I. No. 262 of 2015), regs. 1(2), 3	17 June 2015	European Union (Insurance Undertakings: Financial Statements) Regulations 2015 (S.I. No. 262 of 2015), reg. 1(2)
Pt. 6 (ss. 272-407) references to shares or share capital in relation to a qualifying partnership construed in accordance with s. 275(3)	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 8(6)	1 January 2020	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2),
Pt. 6 (ss. 272-407) references construed in relation to a qualifying partnership	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 10	1 January 2020	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2),
	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 8(1)-(5)	1 January 2020	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2),
Pt. 6 (ss. 272-407) references construed	European Union (Credit Institutions: Financial Statements) Regulations 2015 (S.I. No. 266 of 2015), regs. 1(2), 3(3), (4), 5(2)	24 June 2015	European Union (Credit Institutions: Financial Statements) Regulations 2015 (S.I. No. 266 of 2015), reg. 1(2)
	European Union (Insurance Undertakings: Financial Statements) Regulations 2015 (S.I. No. 262 of 2015), regs. 1(2), 3(3), (4), schs. 1, 2	17 June 2015	European Union (Insurance Undertakings: Financial Statements) Regulations 2015 (S.I. No. 262 of 2015), reg. 1(2)
S. 272(2)(a) amended	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 10	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 274 amended	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 88(e)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), arts. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 274(1) amended	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 11	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 275(1) amended	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 12(a)(i)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 12(a)(ii)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 12(a)(iii)(I)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 12(a)(iii)(II)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 90(e)(i)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), arts. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 90(e)(ii)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), arts. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
	European Union (Insurance and Reinsurance) Regulations 2015 (S.I. No. 485 of 2015), regs. 1(2), (3), 316, 318	1 January 2016	European Union (Insurance and Reinsurance) Regulations 2015 (S.I. No. 485 of 2015), reg. 1(2)
S. 275(5) substituted	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 12(b)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 275(6) deleted	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 12(c)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 277 substituted	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 13	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 277A inserted	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 14	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 279(1)(a) amended	Companies (Amendment) Act 2017 (13/2017), ss. 1(a), 2(2)	18 July 2017	Companies (Amendment) Act 2017 (Commencement) Order 2017 (S.I. No. 305 of 2017), art. 2
S. 279(1)(aa) inserted	Companies (Amendment) Act 2017 (13/2017), ss. 1(b), 2(2)	18 July 2017	Companies (Amendment) Act 2017 (Commencement) Order 2017 (S.I. No. 305 of 2017), art. 2
S. 279(2) amended	Companies (Amendment) Act 2017 (13/2017), ss. 1(c), 2(2)	18 July 2017	Companies (Amendment) Act 2017 (Commencement) Order 2017 (S.I. No. 305 of 2017), art. 2
Part 6 (ss. 272-407) applied to Uisce Éireann with modifications	Water Services Act 2013 (6/2013), s. 17B as inserted by Water Services Act 2022 (39/2022), ss. 1(3), 15	29 March 2013	Water Services Act 2013 (Commencement) Order 2013 (S.I. No. 108 of 2013) art. 2
Part 6, chapter 1A (ss. 280A - 280H) inserted	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 15	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 280A(3)(a) amended	European Union (Adjustments of Size Criteria for Certain Companies and Groups) Regulations 2024 (S.I. No. 301 of 2024), regs. 2, 4(a)	1 July 2024	European Union (Adjustments of Size Criteria for Certain Companies and Groups) Regulations 2024 (S.I. No. 301 of 2024), reg. 2
S. 280A(3)(b) amended	European Union (Adjustments of Size Criteria for Certain Companies and Groups) Regulations 2024 (S.I. No. 301 of 2024), regs. 2, 4(b)	1 July 2024	European Union (Adjustments of Size Criteria for Certain Companies and Groups) Regulations 2024 (S.I. No. 301 of 2024), reg. 2
S. 280B(4)(a) substituted	European Union (Adjustments of Size Criteria for Certain Companies and Groups) Regulations 2024 (S.I. No. 301 of 2024), regs. 2, 5(a)	1 July 2024	European Union (Adjustments of Size Criteria for Certain Companies and Groups) Regulations 2024 (S.I. No. 301 of 2024), reg. 2
S. 280B(4)(b) substituted	European Union (Adjustments of Size Criteria for Certain Companies and Groups) Regulations 2024 (S.I. No. 301 of 2024), regs. 2, 5(b)	1 July 2024	European Union (Adjustments of Size Criteria for Certain Companies and Groups) Regulations 2024 (S.I. No. 301 of 2024), reg. 2
S. 280D(3)(b)(i) amended	European Union (Adjustments of Size Criteria for Certain Companies and Groups) Regulations 2024 (S.I. No. 301 of 2024), regs. 2, 6(a)	1 July 2024	European Union (Adjustments of Size Criteria for Certain Companies and Groups) Regulations 2024 (S.I. No. 301 of 2024), reg. 2
S. 280D(3)(b)(ii) amended	European Union (Adjustments of Size Criteria for Certain Companies and Groups) Regulations 2024 (S.I. No. 301 of 2024), regs. 2, 6(b)	1 July 2024	European Union (Adjustments of Size Criteria for Certain Companies and Groups) Regulations 2024 (S.I. No. 301 of 2024), reg. 2
S. 280F(3)(a) amended	European Union (Adjustments of Size Criteria for Certain Companies and Groups) Regulations 2024 (S.I. No. 301 of 2024), regs. 2, 7(a)	1 July 2024	European Union (Adjustments of Size Criteria for Certain Companies and Groups) Regulations 2024 (S.I. No. 301 of 2024), reg. 2
S. 280F(3)(b) amended	European Union (Adjustments of Size Criteria for Certain Companies and Groups) Regulations 2024 (S.I. No. 301 of 2024), regs. 2, 7(b)	1 July 2024	European Union (Adjustments of Size Criteria for Certain Companies and Groups) Regulations 2024 (S.I. No. 301 of 2024), reg. 2
S. 280G(4)(a) substituted	European Union (Adjustments of Size Criteria for Certain Companies and Groups) Regulations 2024 (S.I. No. 301 of 2024), regs. 2, 8(a)	1 July 2024	European Union (Adjustments of Size Criteria for Certain Companies and Groups) Regulations 2024 (S.I. No. 301 of 2024), reg. 2
S. 280G(4)(b) substituted	European Union (Adjustments of Size Criteria for Certain Companies and Groups) Regulations 2024 (S.I. No. 301 of 2024), regs. 2, 8(b)	1 July 2024	European Union (Adjustments of Size Criteria for Certain Companies and Groups) Regulations 2024 (S.I. No. 301 of 2024), reg. 2
S. 280I inserted	European Union (Adjustments of Size Criteria for Certain Companies and Groups) Regulations 2024 (S.I. No. 301 of 2024), regs. 2, 9	1 July 2024	European Union (Adjustments of Size Criteria for Certain Companies and Groups) Regulations 2024 (S.I. No. 301 of 2024), reg. 2
Ss. 281-286 application restricted	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 15	1 January 2020	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 288(10)(c) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 13	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 290(6) amended	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 16(a)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 290(6A) inserted	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 16(b)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 290(6B) inserted	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 16(b)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 290(8) amended	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 16(c)(i)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 16(c)(ii)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 291 applied with modifications	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 11	1 January 2020	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 291(3) substituted	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 17(a)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 291(3A) inserted	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 17(b)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 291(4) amended	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 17(c)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 291(6A) inserted	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 17(d)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 291(9) application extended and defences prescribed	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 42(1)-(4), 42(15)	1 January 2020	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 292 applied with modifications	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 12	1 January 2020	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 292(1)(b) amended	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 18(a)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 292(2A) inserted	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 18(b)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 292(3) application extended and defences prescribed	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 42(1)-(4), 42(15)	1 January 2020	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 292(3) amended	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 18(c)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 293 application extended, references construed	European Union (Credit Institutions: Financial Statements) Regulations 2015 (S.I. No. 266 of 2015), regs. 1(2), 5(1), (2)	24 June 2015	European Union (Credit Institutions: Financial Statements) Regulations 2015 (S.I. No. 266 of 2015), regs. 1(2)
S. 293 applied with modifications	European Union (Insurance Undertakings: Financial Statements) Regulations 2015 (S.I. No. 262 of 2015), regs. 1(2), 4(1)	17 June 2015	European Union (Insurance Undertakings: Financial Statements) Regulations 2015 (S.I. No. 262 of 2015), reg. 1(2)
S. 293(1) amended	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 19(a)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 293(1A) inserted	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 19(b)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 293(3) amended	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 19(c)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 293(6) amended	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 19(d)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 293(6A) inserted	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 19(e)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 293(6B) inserted	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 19(e)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 293(8) amended	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 19(f)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 293(9)(a) deleted	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 19(g)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 294 applied with modifications	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 13	1 January 2020	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 294(3)(a) amended	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 20(a)(i)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 294(3)(aa) inserted	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 20(a)(ii)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 294(3A) inserted	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 20(c)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 294(4) amended	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 20(b)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 294(9) application extended and defences prescribed	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 42(1)-(4), 42(15)	1 January 2020	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 295 applied with modifications	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 14	1 January 2020	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 295(1)(b) amended	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 21(a)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 295(2A) inserted	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 21(b)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 295(3) application extended and defences prescribed	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 42(1)-(4), 42(15)	1 January 2020	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 295(3) amended	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 21(c)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 297 deleted	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 3(1)(a)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
Ss. 297, 298 application restricted	European Union (Credit Institutions: Financial Statements) Regulations 2015 (S.I. No. 266 of 2015), regs. 1(2), 8(2), table	24 June 2015	European Union (Credit Institutions: Financial Statements) Regulations 2015 (S.I. No. 266 of 2015), reg. 1(2)
	European Union (Insurance Undertakings: Financial Statements) Regulations 2015 (S.I. No. 262 of 2015), regs. 1(2), 6(2), table	17 June 2015	European Union (Insurance Undertakings: Financial Statements) Regulations 2015 (S.I. No. 262 of 2015), reg. 1(2)
S. 298 deleted	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 3(1)(b)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 299(2)(b) amended	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 22(a)(ii)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 299(2)(aa) inserted	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 22(a)(i)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 299(4)(b)(i) amended	European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), regs. 1(2), 3	6 July 2024	European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), reg. 1(2)
S. 299(4)(b)(i) substituted	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 22(b)(i)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 299(4)(c) amended	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 22(b)(ii)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 299(4)(d)(i) substituted	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 22(b)(iii)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 299(6) amended	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 22(c)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 299(8) substituted	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 22(d)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 300(2)(b) amended	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 23(a)(ii)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 300(2)(aa) inserted	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 23(a)(i)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 300(4)(b) substituted	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 23(b)(i)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 300(4)(b)(i) amended	European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), regs. 1(2), 4	6 July 2024	European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), reg. 1(2)
S. 300(4)(d) amended	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 23(b)(ii)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 300(4)(e)(i) substituted	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 23(b)(iii)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 300(6) amended	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 23(c)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 300(7) substituted	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 23(d)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 303(3)(b) amended	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 24	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 304(1)(a) amended	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 25(a)(i)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 304(1)(b) amended	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 25(a)(ii)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 304(2) amended	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 25(b)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 305(1) amended	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 26(a)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 305(2) amended	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 26(b)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 305(6) substituted	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 26(c)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 305(14) inserted	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 26(d)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 305A inserted	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 27	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 305A application restricted	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 15	1 January 2020	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 306 substituted	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 28	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 307(3)(f) amended	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 29	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 309(1) amended	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 30(a)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 309(1A) inserted	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 30(b)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 310-312 application extended	European Union (Credit Institutions: Financial Statements) Regulations 2015 (S.I. No. 266 of 2015), regs. 1(2), 4	24 June 2015	European Union (Credit Institutions: Financial Statements) Regulations 2015 (S.I. No. 266 of 2015), reg. 1(2)
S. 312 application restricted	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 15	1 January 2020	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 312(9) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 14	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 314(1) amended	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 31(a)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 314(2) amended	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 31(b)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 314(2A) insertion	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 31(c)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 315(d) substituted	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 32	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 316(3) application extended	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 42(5)(a), 42(5)(b), 42(6), 42(15)	1 January 2020	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 317(1) amended	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 33(a)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 317(7A) inserted	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 33(b)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 317(7B) inserted	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 33(b)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 318 application restricted	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 15	1 January 2020	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 318(1) amended	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 34(a)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 318(9) inserted	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 34(b)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 319 application restricted	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 15	1 January 2020	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 319(1) amended	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 35(a)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 319(2) amended	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 35(b)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 319(4) inserted	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 35(c)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 320 application extended	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 16	1 January 2020	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 320(1) amended	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 36(a)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 320(2) amended	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 36(b)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 320(3) amended	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 36(c)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 320(4)(a) amended	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 36(d)(i)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 320(4)(aa) inserted	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 36(d)(ii)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 320(4)(ab) inserted	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 36(d)(ii)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 320(4)(ac) inserted	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 36(d)(ii)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 321(3) inserted	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 37	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 322(4) amended	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 6	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
	European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), Regs. 1(2), 8	17 June 2016	European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), reg. 1(2)
S. 322(5)(a) substituted	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 38(a)(i)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 322(5)(b) substituted	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 38(a)(ii)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 322(6) amended	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 38(b)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 323(1) amended	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 39(a)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 323(1A) inserted	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 39(b)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 324 applied with modifications	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 17	1 January 2020	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 324(1) amended	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 40(a)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 324(1A) inserted	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 40(b)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 324(4A) inserted	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 40(c)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 324(6) application extended	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 42(1)-(3), 42(15)	1 January 2020	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 324(8) application extended	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 42(1)-(3), 42(15)	1 January 2020	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 324(11) inserted	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 40(d)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 325 applied with modifications	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 15, 18	1 January 2020	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 325(1) amended	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 41(a)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 325(1)(c) application restricted	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 15	1 January 2020	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 325(1)(d) application restricted	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 15	1 January 2020	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 325(1)(e) application restricted	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 15	1 January 2020	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 325(1A) inserted	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 41(b)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 325(2) substituted	European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), regs. 1(2), 5	6 July 2024	European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), reg. 1(2)
S. 325(2)(a) amended	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 41(c)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 325(6) application extended	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 42(5)(a), 42(5)(b), 42(6), 42(15)	1 January 2020	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 325(6) amended	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 41(d)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 325(7) amended	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 41(e)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 326(1)(c) application restricted	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 15	1 January 2020	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 326(1)(d) application restricted	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 15	1 January 2020	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 326(2)(d) application restricted	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 15	1 January 2020	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 326(3) amended	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 42(a)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 326(3A) inserted	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 42(b)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 327(1) amended	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 43(a)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 327(1A) inserted	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 43(b)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 327(3)(b) requirements under deemed to be met in certain circumstances	European Union (Disclosure of Non-Financial and Diversity Information by certain large undertakings and groups) Regulations 2017 (S.I. No. 360 of 2017), reg. 5(12)	21 August 2017	European Union (Disclosure of Non-Financial and Diversity Information by certain large undertakings and groups) Regulations 2017 (S.I. No. 360 of 2017), reg. 1(3)
S. 327(3A) inserted	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 43(c)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 328 application restricted	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 15	1 January 2020	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 328(i) amended	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 44(a)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 328(ii) amended	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 44(b)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 328(iii) inserted	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 44(c)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 328(iv) inserted	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 44(c)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 332 applied with modifications	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 19	1 January 2020	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 332(4) application extended	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 42(5)(a), 42(5)(b), 42(6), 42(15)	1 January 2020	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 334 application extended	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 20	1 January 2020	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 335(3) application extended	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 42(5)(a), 42(5)(b), 42(6), 42(15)	1 January 2020	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 335(5) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 15	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 335(5)(a) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 16	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 335(5)(b) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 17	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 335(6) application extended	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 42(5)(a), 42(5)(b), 42(6), 42(15)	1 January 2020	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 336(2) substituted	European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), Regs. 1(2), 9(a)	17 June 2016	European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), reg. 1(2)
S. 336(2)(a) amended	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 7(a)	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 336(3)(a) amended	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 45(a)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 336(3A) inserted	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 45(b)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 336(5) amended	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 45(c)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 336(5) substituted	European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), Regs. 1(2), 9(b)	17 June 2016	European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), reg. 1(2)
S. 336(5)(a)(ii) amended	European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), regs. 1(2), 6	6 July 2024	European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), reg. 1(2)
S. 336(5A) inserted	European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), Regs. 1(2), 9(c)	17 June 2016	European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), reg. 1(2)
S. 336(5B) inserted	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 45(d)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 336(8) substituted	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 45(e)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 336(9A) inserted	European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), Regs. 1(2), 9(d)	17 June 2016	European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), reg. 1(2)
S. 336(9A)(b) amended	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 7(b)	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 336(10) inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 7(c)	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 337(2) amended	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 8	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 337(2) substituted	European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), Regs. 1(2), 10	17 June 2016	European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), reg. 1(2)
S. 337(5) application extended	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 42(5)(a), 42(5)(b), 42(6), 42(15)	1 January 2020	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 338 application restricted	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 15	1 January 2020	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 338(2) amended	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 46(a)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 338(2A) inserted	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 46(b)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 339 application restricted	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 15	1 January 2020	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 339(1)(b) amended	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 47(a)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 339(1A) inserted	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 47(b)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 340(3) amended	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 48	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 340(7) application extended	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 42(5)(a), 42(5)(b), 42(6), 42(15)	1 January 2020	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 341 application restricted	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 15	1 January 2020	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 341(1)(b) amended	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 49(a)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 341(1A) inserted	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 49(b)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 343(2) amended	Companies (Amendment) Act 2019 (10/2019), ss. 1(a), 2(2)	16 December 2020	Companies (Amendment) Act 2019 (Commencement) Order 2020 (S.I. No. 631 of 2020), art. 2
S. 343(3) amended	Companies (Amendment) Act 2019 (10/2019), ss. 1(b), 2(2)	16 December 2020	Companies (Amendment) Act 2019 (Commencement) Order 2020 (S.I. No. 631 of 2020), art. 2
S. 343(4) applied with modifications	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 21	1 January 2020	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 343(11) application extended	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 42(5)(a), 42(5)(b), 42(6), 42(16)	1 January 2020	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 343(11A) inserted	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 21		Not yet commenced. Commencement order required under s. 1(2)
S. 344 repealed	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 3(1)(a)	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 346(2)(a) amended	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 9	16 December 2020	Companies (Statutory Audits) Act 2018 (Commencement) Order 2020 (S.I. No. 630 of 2020), art. 2
S. 347(1) amended	European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), regs. 1(2), 7	6 July 2024	European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), reg. 1(2)
S. 347(1) applied with modifications	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 22	1 January 2020	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 347(1)(b) amended	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 50(a)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 347(1A) inserted	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 50(b)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 347(5) application extended	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 42(5)(a), 42(5)(b), 42(6), 42(15)	1 January 2020	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 348(6) application extended	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 42(5)(a), 42(5)(b), 42(6), 42(15)	1 January 2020	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
Part 6 ch. 14 (ss. 350-357) application restricted	European Union (Credit Institutions: Financial Statements) Regulations 2015 (S.I. No. 266 of 2015), regs. 1(2), 8(1)	24 June 2015	European Union (Credit Institutions: Financial Statements) Regulations 2015 (S.I. No. 266 of 2015), reg. 1(2)
	European Union (Insurance Undertakings: Financial Statements) Regulations 2015 (S.I. No. 262 of 2015), regs. 1(2), 6(1)	17 June 2015	European Union (Insurance Undertakings: Financial Statements) Regulations 2015 (S.I. No. 262 of 2015), reg. 1(2)
S. 350 deleted	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 3(1)(c)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 351 deleted	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 3(1)(d)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 352 substituted	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 51	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 352(4)(b) applied with modifications	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 23	1 January 2020	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
Ss. 353, 354 references construed	Companies Act 2014 (Commencement) Order 2015 (S.I. No. 169 of 2015), art. 5	1 June 2015	Companies Act 2014 (Commencement) Order 2015 (S.I. No. 169 of 2015), art. 3
S. 353(2)(b) references construed	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 24	1 January 2020	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 353(2)(b) amended	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 52(a)(i)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 353(2)(c) substituted	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 52(a)(ii)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 353(2)(d) inserted	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 52(a)(iii)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 353(3)(b) references construed	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 24	1 January 2020	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 353(3)(c) substituted	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 52(b)(i)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 353(3)(d) substituted	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 52(b)(ii)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 353(3)(e) inserted	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 52(b)(iii)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
Ss. 353, 354 references construed	Companies Act 2014 (Commencement) Order 2015 (S.I. No. 169 of 2015), art. 5	1 June 2015	Companies Act 2014 (Commencement) Order 2015 (S.I. No. 169 of 2015), art. 5
S. 354 deleted	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 3(1)(e)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 355 applied with modifications	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 25	1 January 2020	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 355(1) amended	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 53(a)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 355(3) amended	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 53(b)(i)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 355(3)(b) amended	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 53(b)(ii)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 355(3)(c) amended	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 53(b)(iii)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 355(4) amended	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 53(c)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 355(5) amended	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 53(d)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 355(6) substituted	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 53(e)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 355(7) application extended	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 42(1)-(3), 42(15)	1 January 2020	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 355(7) amended	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 53(f)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 355(9) application extended	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 42(1)-(3), 42(15)	1 January 2020	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 355(9) amended	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 53(g)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 356(2)(a) amended	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 54(a)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 356(2)(b) amended	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 54(b)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 356(3) amended	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 54(c)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 356(5) application extended	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 42(1)-(3), 42(15)	1 January 2020	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 357 application restricted	European Union (Credit Institutions: Financial Statements) Regulations 2015 (S.I. No. 266 of 2015), regs. 1(2), 8(3)	24 June 2015	European Union (Credit Institutions: Financial Statements) Regulations 2015 (S.I. No. 266 of 2015), reg. 1(2)
	European Union (Insurance Undertakings: Financial Statements) Regulations 2015 (S.I. No. 262 of 2015), regs. 1(2), 6(3)	17 June 2015	European Union (Insurance Undertakings: Financial Statements) Regulations 2015 (S.I. No. 262 of 2015), reg. 1(2)
S. 357(1)(a) references construed	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 26	1 January 2020	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 357(1)(b) amended	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 55(a)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 357(1)(g) substituted	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 55(b)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
Ss. 358-365 application restricted	European Union (Credit Institutions: Financial Statements) Regulations 2015 (S.I. No. 266 of 2015), regs. 1(2), 8(2), table	24 June 2015	European Union (Credit Institutions: Financial Statements) Regulations 2015 (S.I. No. 266 of 2015), reg. 1(2)
	European Union (Insurance Undertakings: Financial Statements) Regulations 2015 (S.I. No. 262 of 2015), regs. 1(2), 6(2), table	17 June 2015	European Union (Insurance Undertakings: Financial Statements) Regulations 2015 (S.I. No. 262 of 2015), reg. 1(2)
S. 358(2) amended	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 56	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 359(2) amended	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 57(a)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 359(3) - (12) deleted	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 57(b)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 360(1) amended	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 58(a)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 360(1)(a) amended	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 58(b)(i)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 360(1)(b) amended	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 58(a)(ii)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 362(1) substituted	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 59(a)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 362(2) substituted	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 59(b)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 363 substituted	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 22		Not yet commenced. Commencement order required under s. 1(2)
	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 10	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 363(1)(b) amended	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 60	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 364 substituted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 10	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 364(2)(b) amended	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 61(a)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 364(3) amended	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 61(b)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 364(4) substituted	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 61(c)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 367(3) amended	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 62	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 374(4) application extended	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 42(5)(a), 42(5)(b), 42(6), 42(15)	1 January 2020	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 375 application restricted	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 15	1 January 2020	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 376(3) application extended	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 42(5)(a), 42(5)(b), 42(6), 42(15)	1 January 2020	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
Ss. 377, 378 application restricted	European Union (Credit Institutions: Financial Statements) Regulations 2015 (S.I. No. 266 of 2015), regs. 1(2), 8(2), table	24 June 2015	European Union (Credit Institutions: Financial Statements) Regulations 2015 (S.I. No. 266 of 2015), reg. 1(2)
	European Union (Insurance Undertakings: Financial Statements) Regulations 2015 (S.I. No. 262 of 2015), regs. 1(2), 6(2), table	17 June 2015	European Union (Insurance Undertakings: Financial Statements) Regulations 2015 (S.I. No. 262 of 2015), reg. 1(2)
S. 377(1) amended	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 63(a)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 377(2)(a) amended	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 63(b)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 377(3) amended	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 63(c)(ii)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 377(3)(b) amended	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 63(c)(i)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 377(7) application extended	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 42(5)(a), 42(5)(b), 42(6), 42(15)	1 January 2020	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 379(2) amended	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 64(a)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 379(3) inserted	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 64(b)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 380 applied with modifications	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 27	1 January 2020	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 380(5)(iii) amended	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 11(a)	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 380(5)(iii) substituted	European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), Regs. 1(2), 11	17 June 2016	European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), reg. 1(2)
S. 380(6) inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 11(b)	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
Ss. 381-385 application restricted	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 15	1 January 2020	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 381(1)(c) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 18	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 385(1) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 19	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 385(2)(a) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 20	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 387 application extended and defences prescribed	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 42(7), 42(9), 42(15)	1 January 2020	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 387(4) references construed notwithstanding reg. 8(2)	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 28	1 January 2020	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 388 application extended and defences prescribed	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 42(8), 42(9), 42(15)	1 January 2020	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 389 application extended	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 42(10), 42(15)	1 January 2020	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 389(3) references construed notwithstanding reg. 8(2)	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 29	1 January 2020	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 390 amended	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 12	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
	European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), Regs. 1(2), 12	17 June 2016	European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), reg. 1(2)
S. 391 references construed	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 30	1 January 2020	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 392 application restricted	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 15	1 January 2020	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 392(1)(b) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 21	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 392(4) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 22	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 25	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 392(4)(a) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 23	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 392(4)(b) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 24	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 392(5) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 26	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 393 applied with modifications	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 31	1 January 2020	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 393(1) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 27	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 65	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 393(2) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 28	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 393(2)(a) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 29	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 393(2)(b) amended	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 23(a)		Not yet commenced. Commencement order required under s. 1(2)
	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 30	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 393(2)(c) amended	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 23(b)		Not yet commenced. Commencement order required under s. 1(2)
	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 31	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 393(2)(d) inserted	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 23(c)		Not yet commenced. Commencement order required under s. 1(2)
S. 393(3) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 32	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 394 applied with modifications	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 32	1 January 2020	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 394(a) amended	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 13	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
	European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), Regs. 1(2), 13	17 June 2016	European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), reg. 1(2)
S. 395 applied with modifications	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 33	1 January 2020	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
Ss. 396-398 application restricted	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 15	1 January 2020	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 399 applied with modifications	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 34	1 January 2020	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 400 applied with modifications	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 35	1 January 2020	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 401 application restricted	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 15	1 January 2020	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 402 application restricted	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 15	1 January 2020	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 403 applied with modifications	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 36	1 January 2020	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 404 applied with modifications	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 37	1 January 2020	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 408(1)(c) substituted	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 98(c)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), arts. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 412(6)(a) amended	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 66	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
Part 8 (ss. 428-448) applied with modifications	Irish Collective Asset-management Vehicles Act 2015 (No. 2 of 2015) ss. 1(2), 153	12 March 2015	Irish Collective Asset-management Vehicles Act 2015 (Commencement) Order 2015 (S.I. No. 85 of 2015), art. 2
S. 430(3)(b) amended	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 24(a)		Not yet commenced. Commencement order required under s. 1(2)
S. 430(3A) inserted	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 24(b)		Not yet commenced. Commencement order required under s. 1(2)
S. 430(4) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 33	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 430(9) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 34	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 436(1) amended	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 25(a)		Not yet commenced. Commencement order required under s. 1(2)
S. 436(1A) inserted	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 25(b)		Not yet commenced. Commencement order required under s. 1(2)
S. 436(2) amended	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 25(c)		Not yet commenced. Commencement order required under s. 1(2)
S. 440 application construed	Taxes Consolidation Act 1997 (39/1997), s. 1080A(8)(d) as inserted by 8/2020, s. 6	1 August 2020	Commenced on enactment
S. 440(1)(a) amended	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 98(d)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), arts. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 441(2)(b) amended	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 26		Not yet commenced. Commencement order required under s. 1(2)
S. 443A inserted	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 27		Not yet commenced. Commencement order required under s. 1(2)
S. 444(2A) inserted	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 28		Not yet commenced. Commencement order required under s. 1(2)
S. 446(1) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 35	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 446(2) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 36	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 446(3)(a) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 37	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 446(3)(c) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 38	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 447(3) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 39	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 447(4) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 40	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 447(4)(a) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 41	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 447(4)(b) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 42	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 447(5) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 44	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 447(5)(b) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 43	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 447(8) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 45	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 448(1) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 46	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 453(2)(c) application restricted	European Union (Insurance and Reinsurance) Regulations 2015 (S.I. No. 485 of 2015), regs. 1(2), (3), 71	1 January 2016	European Union (Insurance and Reinsurance) Regulations 2015 (S.I. No. 485 of 2015), reg. 1(2)
S. 459(7)(c) substituted	Consumer Rights Act 2022 (37/2022), ss. 1(2), 175(a)	29 November 2022	Consumer Rights Act 2022 (Commencement) Order 2022 (S.I. No. 596 of 2022), art. 2
S. 459(9)-(16) inserted	Consumer Rights Act 2022 (37/2022), ss. 1(2), 175(b)	29 November 2022	Consumer Rights Act 2022 (Commencement) Order 2022 (S.I. No. 596 of 2022), art. 2
S. 462(b) substituted	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 29		Not yet commenced. Commencement order required under s. 1(2)
S. 463(2) substituted	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 30		Not yet commenced. Commencement order required under s. 1(2)
S. 480(3)(aa) inserted	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), ss. 1(3), 20	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 497(3) amended	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 98(e)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), arts. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 450 application restricted	European Union (Payment Services) Regulations 2018 (S.I. No. 6 of 2018), reg. 59	13 January 2018	European Union (Payment Services) Regulations 2018 (S.I. No. 6 of 2018), reg.1(2)
S. 453(2)(c) application restricted	European Union (Insurance and Reinsurance) Regulations 2015 (S.I. No. 485 of 2015), reg. 71	1 January 2016	European Union (Insurance and Reinsurance) Regulations 2015 (S.I. No. 485 of 2015), reg. 1(2)
S. 480(2) order made under to be regarded as conveyance on sale in certain circumstances	39/1997, s. 79(11)(a)(ii) as inserted by Finance Act 2017 (41/2017), s. 66(b)	1 November 2001	Taxes Consolidation Act 1997 (Commencement of Chapter 3 of Part 23) Order 2001 (S.I. No. 505 of 2001), art. 2
	39/1997, s. 80(11)(a)(ii), (12) as inserted by Finance Act 2017 (41/2017), s. 67(c)	1 November 2001	Taxes Consolidation Act 1997 (Commencement of Chapter 3 of Part 23) Order 2001 (S.I. No. 505 of 2001), art. 2
S. 503(4)(h) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), ss. 1(3), 21(a)	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 503(4)(i) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), ss. 1(3), 21(b)	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 503(4)(j) inserted	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), ss. 1(3), 21(c)	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
Part 10 (ss. 508-558) modified in relation to Approved Housing Bodies	Housing (Regulation of Approved Housing Bodies) Act 2019 (47/2019), ss. 1(3), 56(1)	1 January 2022	Housing (Regulation of Approved Housing Bodies) Act 2019 (Commencement) (No. 3) Order 2021 (S.I. No. 728 of 2021), art. 2(d)
S. 508(1) amended	European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022), reg. 8(a)	27 July 2022	European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022),
	Housing (Regulation of Approved Housing Bodies) Act 2019 (47/2019), ss. 1(3), 56(1), 56(2)(a)	1 January 2022	Housing (Regulation of Approved Housing Bodies) Act 2019 (Commencement) (No. 3) Order 2021 (S.I. No. 728 of 2021), art. 2(d)
S. 508(1A) inserted	European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022), reg. 8(b)	27 July 2022	European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022)
S. 509(2) substituted	European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022), reg. 9(a)	27 July 2022	European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022)
S. 509(3) amended	European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022), reg. 9(b)	27 July 2022	European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022)
S. 509(7) amended	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 88(b)(i)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), arts. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 510(6) inserted	Housing (Regulation of Approved Housing Bodies) Act 2019 (47/2019), ss. 1(3), 56(1), 56(2)(b)	1 January 2022	Housing (Regulation of Approved Housing Bodies) Act 2019 (Commencement) (No. 3) Order 2021 (S.I. No. 728 of 2021), art. 2(d)
S. 511(3)(d) amended	Companies (Rescue Process for Small and Micro Companies) Act 2021 (30/2021), ss. 1(2), 5	7 December 2021	Companies (Rescue Process for Small and Micro Companies) Act 2021 (Commencement) Order 2021 (S.I. No. 673 of 2021), art. 2
S. 511(3)(g) substituted	European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022), reg. 10	27 July 2022	European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022),
S. 516(5) inserted	Housing (Regulation of Approved Housing Bodies) Act 2019 (47/2019), ss. 1(3), 56(1), 56(2)(c)	1 January 2022	Housing (Regulation of Approved Housing Bodies) Act 2019 (Commencement) (No. 3) Order 2021 (S.I. No. 728 of 2021), art. 2(d)
S. 517(8) amended	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 88(b)(ii)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), arts. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 520(2)(b) amended	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), s. 1(2), s. 3(2), sch. 2		Not yet commenced. Commencement order required under s. 1(2)
	Companies (Miscellaneous Provisions) (Covid-19) Act 2020 (9/2020), ss. 1(2), 12	21 August 2020	Companies (Miscellaneous Provisions) (Covid-19) Act 2020 (Commencement) Order 2020 (S.I. No. 320 of 2020), art. 2
S. 520(5) amended	European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022), reg. 11(a)	27 July 2022	European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022)
S. 520(5A) inserted	European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022), reg. 11(b)	27 July 2022	European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022)
S. 520A inserted	European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022), reg. 12	27 July 2022	European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022)
S. 529(2) substituted	European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022), reg. 13(a)	27 July 2022	European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022)
S. 529(2A) inserted	European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022), reg. 13(b)	27 July 2022	European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022)
S. 533(7A) inserted	Housing (Regulation of Approved Housing Bodies) Act 2019 (47/2019), ss. 1(3), 56(1), 56(2)(d)(i)	1 January 2022	Housing (Regulation of Approved Housing Bodies) Act 2019 (Commencement) (No. 3) Order 2021 (S.I. No. 728 of 2021), art. 2(d)
S. 533(8)(fa) inserted	Housing (Regulation of Approved Housing Bodies) Act 2019 (47/2019), ss. 1(3), 56(1), 56(2)(d)(ii)	1 January 2022	Housing (Regulation of Approved Housing Bodies) Act 2019 (Commencement) (No. 3) Order 2021 (S.I. No. 728 of 2021), art. 2(d)
S. 533(8)(g) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 47	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 534(2)(a) amended	European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022), reg. 14(a)(i)	27 July 2022	European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022)
S. 534(2)(aa) inserted	European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022), reg. 14(a)(ii)	27 July 2022	European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022)
S. 534(3) amended	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), s. 1(2), s. 3(2), sch. 2		Not yet commenced. Commencement order required under s. 1(2)
	Companies (Miscellaneous Provisions) (Covid-19) Act 2020 (9/2020), ss. 1(2), 13(a)	21 August 2020	Companies (Miscellaneous Provisions) (Covid-19) Act 2020 (Commencement) Order 2020 (S.I. No. 320 of 2020), art. 2
S. 534(3A) inserted	Companies (Miscellaneous Provisions) (Covid-19) Act 2020 (9/2020), ss. 1(2), 13(b)	21 August 2020	Companies (Miscellaneous Provisions) (Covid-19) Act 2020 (Commencement) Order 2020 (S.I. No. 320 of 2020), art. 2
S. 534(3A) repealed	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), s. 1(2), s. 3(1), sch. 1		Not yet commenced. Commencement order required under s. 1(2)
S. 534(4) amended	European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022), reg. 14(b)	27 July 2022	European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022)
	Companies (Miscellaneous Provisions) (Covid-19) Act 2020 (9/2020), ss. 1(2), 13(c)	21 August 2020	Companies (Miscellaneous Provisions) (Covid-19) Act 2020 (Commencement) Order 2020 (S.I. No. 320 of 2020), art. 2
S. 534(4)(a), (b) amended	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), s. 1(2), s. 3(2), sch. 2		Not yet commenced. Commencement order required under s. 1(2)
S. 534(6)(a) amended	Housing (Regulation of Approved Housing Bodies) Act 2019 (47/2019), ss. 1(3), 56(1), 56(2)(e)(i)	1 January 2022	Housing (Regulation of Approved Housing Bodies) Act 2019 (Commencement) (No. 3) Order 2021 (S.I. No. 728 of 2021), art. 2(d)
S. 534(6)(aa) inserted	Housing (Regulation of Approved Housing Bodies) Act 2019 (47/2019), ss. 1(3), 56(1), 56(2)(e)(ii)	1 January 2022	Housing (Regulation of Approved Housing Bodies) Act 2019 (Commencement) (No. 3) Order 2021 (S.I. No. 728 of 2021), art. 2(d)
S. 534(6)(b) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 48	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 539(1)(aa) inserted	European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022), reg. 15(a)(i)	27 July 2022	European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022)
S. 539(1)(ab) inserted	European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022), reg. 15(a)(i)	27 July 2022	European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022)
S. 539(1)(b) amended	European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022), reg. 15(a)(ii)	27 July 2022	European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022)
S. 539(1)(c) amended	European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022), reg. 15(a)(iii)	27 July 2022	European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022)
S. 539(1)(da) inserted	European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022), reg. 15(a)(iv)	27 July 2022	European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022)
S. 539(1)(ea) inserted	European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022), reg. 15(a)(v)	27 July 2022	European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022)
S. 539(1)(ga) inserted	Housing (Regulation of Approved Housing Bodies) Act 2019 (47/2019), ss. 1(3), 56(1), 56(2)(f)	1 January 2022	Housing (Regulation of Approved Housing Bodies) Act 2019 (Commencement) (No. 3) Order 2021 (S.I. No. 728 of 2021), art. 2(d)
S. 539(1A) inserted	European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022), reg. 15(b)	27 July 2022	European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022)
S. 539(2) amended	European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022), reg. 15(c)	27 July 2022	European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022)
S. 539(3) substituted	European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022), reg. 15(d)	27 July 2022	European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022)
S. 539(7) inserted	European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022), reg. 15(e)	27 July 2022	European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022)
S. 540(4) amended	European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022), reg. 16(a)	27 July 2022	European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022)
S. 540(4A) inserted	European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022), reg. 16(b)	27 July 2022	European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022)
S. 540(13) inserted	Housing (Regulation of Approved Housing Bodies) Act 2019 (47/2019), ss. 1(3), 56(1), 56(2)(g)	1 January 2022	Housing (Regulation of Approved Housing Bodies) Act 2019 (Commencement) (No. 3) Order 2021 (S.I. No. 728 of 2021), art. 2(d)
S. 541(2)(da) inserted	Housing (Regulation of Approved Housing Bodies) Act 2019 (47/2019), ss. 1(3), 56(1), 56(2)(h)	1 January 2022	Housing (Regulation of Approved Housing Bodies) Act 2019 (Commencement) (No. 3) Order 2021 (S.I. No. 728 of 2021), art. 2(d)
S. 541(3A) inserted	European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022), reg. 17(a)	27 July 2022	European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022)
S. 541(3B) inserted	European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022), reg. 17(a)	27 July 2022	European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022)
S. 541(4)(b) substituted	European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022), reg. 17(b)	27 July 2022	European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022)
S. 541(4A) inserted	European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022), reg. 17(c)	27 July 2022	European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022)
S. 541(5) substituted	European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022), reg. 17(d)	27 July 2022	European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022)
S. 541(6) substituted	European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022), reg. 17(e)	27 July 2022	European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022)
S. 541(7) substituted	European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022), reg. 17(f)	27 July 2022	European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022)
S. 543(1)(d) amended	European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022), reg. 18(a)(i)	27 July 2022	European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022)
S. 543(1)(e) inserted	European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022), reg. 18(a)(ii)	27 July 2022	European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022)
S. 543(1)(f) inserted	European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022), reg. 18(a)(ii)	27 July 2022	European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022)
S. 543(1A) inserted	European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022), reg. 18(b)	27 July 2022	European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022)
S. 543(1B) inserted	European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022), reg. 18(b)	27 July 2022	European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022)
S. 543(1C) inserted	European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022), reg. 18(b)	27 July 2022	European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022)
S. 552(1A) inserted	European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022), reg. 19	27 July 2022	European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022)
S. 553(3)(ba) inserted	Housing (Regulation of Approved Housing Bodies) Act 2019 (47/2019), ss. 1(3), 56(1), 56(2)(i)	1 January 2022	Housing (Regulation of Approved Housing Bodies) Act 2019 (Commencement) (No. 3) Order 2021 (S.I. No. 728 of 2021), art. 2(d)
S. 553(3)(c) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 49	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
Part 10A, (ss. 558A-558ZAJ) inserted	Companies (Rescue Process for Small and Micro Companies) Act 2021 (30/2021), ss. 1(2), 3	7 December 2021	Companies (Rescue Process for Small and Micro Companies) Act 2021 (Commencement) Order 2021 (S.I. No. 673 of 2021), art. 2
S. 558(1) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 50	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 558A(1)(b)(ii) substituted	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 31		Not yet commenced. Commencement order required under s. 1(2)
S. 558B(1)(b) amended	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 32(a)		Not yet commenced. Commencement order required under s. 1(2)
S. 558B(2)(d) amended	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 32(b)		Not yet commenced. Commencement order required under s. 1(2)
S. 558C(4)(h) substituted	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 33		Not yet commenced. Commencement order required under s. 1(2)
S. 558I(2) amended	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 34		Not yet commenced. Commencement order required under s. 1(2)
S. 558K(2)(a)(iii) amended	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 35		Not yet commenced. Commencement order required under s. 1(2)
S. 558R(1) amended	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 36		Not yet commenced. Commencement order required under s. 1(2)
S. 558Y(5) amended	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 37		Not yet commenced. Commencement order required under s. 1(2)
S. 558Z(5) amended	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 38(a)		Not yet commenced. Commencement order required under s. 1(2)
S. 558Z(6) amended	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 38(b)		Not yet commenced. Commencement order required under s. 1(2)
S. 558ZA(3)(c) substituted	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 39		Not yet commenced. Commencement order required under s. 1(2)
S. 558ZC(7), (8) inserted	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 40		Not yet commenced. Commencement order required under s. 1(2)
S. 558ZD(3)(b) amended	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 41		Not yet commenced. Commencement order required under s. 1(2)
S. 558ZK section designated as subs. (1)	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 42(a)		Not yet commenced. Commencement order required under s. 1(2)
S. 558ZK(2), (3) inserted	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 42(b)		Not yet commenced. Commencement order required under s. 1(2)
S. 558ZM(4) amended	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 43		Not yet commenced. Commencement order required under s. 1(2)
S. 558ZN amended	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 44(a)		Not yet commenced. Commencement order required under s. 1(2)
S. 558ZN(2) amended	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 44(b)		Not yet commenced. Commencement order required under s. 1(2)
S. 558ZO(1) amended	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 45		Not yet commenced. Commencement order required under s. 1(2)
S. 558ZR amended	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 46(a)		Not yet commenced. Commencement order required under s. 1(2)
S. 558ZR(3)(b) substituted	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 46(b)		Not yet commenced. Commencement order required under s. 1(2)
S. 558ZR(4) substituted	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 46(c)		Not yet commenced. Commencement order required under s. 1(2)
S. 558ZR(5) substituted	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 46(d)		Not yet commenced. Commencement order required under s. 1(2)
S. 558ZW(4)(a) amended	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 47		Not yet commenced. Commencement order required under s. 1(2)
S. 558ZX(1A) inserted	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 48(a)		Not yet commenced. Commencement order required under s. 1(2)
S. 558ZX(2)(a) amended	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 48(b)		Not yet commenced. Commencement order required under s. 1(2)
S. 558ZX(10) inserted	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 48(c)		Not yet commenced. Commencement order required under s. 1(2)
S. 558ZY(4A) inserted	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 49(a)		Not yet commenced. Commencement order required under s. 1(2)
S. 558ZY(5) amended	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 49(b)		Not yet commenced. Commencement order required under s. 1(2)
S. 558ZAD(1)(c) substituted	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 50		Not yet commenced. Commencement order required under s. 1(2)
Part 11 (ss. 559-724) applied with modifications	Irish Collective Asset-management Vehicles Act 2015 (No. 2 of 2015) ss. 1(2), 154	12 March 2015	Irish Collective Asset-management Vehicles Act 2015 (Commencement) Order 2015 (S.I. No. 85 of 2015), art. 2
S. 567(2) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 51	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 567(3) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 52	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 567(5) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 53	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 567(6) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 54	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 567(7) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 55	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 569 application restricted	European Union (Markets in Financial Instruments) Regulations 2017 (S.I. No. 375 of 2017), regs. 1(2), 148(2), (4)	3 January 2018	European Union (Markets in Financial Instruments) Regulations 2017 (S.I. No. 375 of 2017), reg. 1(2)
S. 569(1)(g) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 56	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 570(a), (b) amended	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), s. 1(2), s. 3(2), sch. 2		Not yet commenced. Commencement order required under s. 1(2)
	Companies (Miscellaneous Provisions) (Covid-19) Act 2020 (9/2020), ss. 1(2), 14(a)	21 August 2020	Companies (Miscellaneous Provisions) (Covid-19) Act 2020 (Commencement) Order 2020 (S.I. No. 320 of 2020), art. 2
S. 570(ba) inserted	Companies (Miscellaneous Provisions) (Covid-19) Act 2020 (9/2020), ss. 1(2), 14(b)	21 August 2020	Companies (Miscellaneous Provisions) (Covid-19) Act 2020 (Commencement) Order 2020 (S.I. No. 320 of 2020), art. 2
S. 570(ba) repealed	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), s. 1(2), s. 3(1), sch. 1		Not yet commenced. Commencement order required under s. 1(2)
S. 571(1A) inserted	Employment (Collective Redundancies and Miscellaneous Provisions) and Companies (Amendment) Act 2024 (14/2024), ss. 1(3), 20(a)	1 July 2024	Employment (Collective Redundancies and Miscellaneous Provisions) and Companies (Amendment) Act 2024 (Commencement) Order 2024 (S.I. No. 303 of 2024), art. 2
S. 571(4) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 57	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 571(6) inserted	Employment (Collective Redundancies and Miscellaneous Provisions) and Companies (Amendment) Act 2024 (14/2024), ss. 1(3), 20(b)	1 July 2024	Employment (Collective Redundancies and Miscellaneous Provisions) and Companies (Amendment) Act 2024 (Commencement) Order 2024 (S.I. No. 303 of 2024), art. 2
S. 572(2A) inserted	Employment (Collective Redundancies and Miscellaneous Provisions) and Companies (Amendment) Act 2024 (14/2024), ss. 1(3), 21	1 July 2024	Employment (Collective Redundancies and Miscellaneous Provisions) and Companies (Amendment) Act 2024 (Commencement) Order 2024 (S.I. No. 303 of 2024), art. 2
S. 573 designated as s. 573(1)	Employment (Collective Redundancies and Miscellaneous Provisions) and Companies (Amendment) Act 2024 (14/2024), ss. 1(3), 22(a)	1 July 2024	Employment (Collective Redundancies and Miscellaneous Provisions) and Companies (Amendment) Act 2024 (Commencement) Order 2024 (S.I. No. 303 of 2024), art. 2
S. 573(2), (3) inserted	Employment (Collective Redundancies and Miscellaneous Provisions) and Companies (Amendment) Act 2024 (14/2024), ss. 1(3), 22(b)	1 July 2024	Employment (Collective Redundancies and Miscellaneous Provisions) and Companies (Amendment) Act 2024 (Commencement) Order 2024 (S.I. No. 303 of 2024), art. 2
S. 580(4) amended	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 98(f)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), arts. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 584(1A) inserted	Companies (Miscellaneous Provisions) (Covid-19) Act 2020 (9/2020), ss. 1(2), 15	21 August 2020	Companies (Miscellaneous Provisions) (Covid-19) Act 2020 (Commencement) Order 2020 (S.I. No. 320 of 2020), art. 2
S. 584(1A) repealed	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), s. 1(2), s. 3(1), sch. 1		Not yet commenced. Commencement order required under s. 1(2)
S. 584(1B) inserted	Companies (Miscellaneous Provisions) (Covid-19) Act 2020 (9/2020), ss. 1(2), 15	21 August 2020	Companies (Miscellaneous Provisions) (Covid-19) Act 2020 (Commencement) Order 2020 (S.I. No. 320 of 2020), art. 2
S. 584(1B) repealed	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), s. 1(2), s. 3(1), sch. 1		Not yet commenced. Commencement order required under s. 1(2)
S. 587(ab) inserted	Companies (Rescue Process for Small and Micro Companies) Act 2021 (30/2021), ss. 1(2), 6	7 December 2021	Companies (Rescue Process for Small and Micro Companies) Act 2021 (Commencement) Order 2021 (S.I. No. 673 of 2021), art. 2
S. 587(3)(aa) inserted	Companies (Miscellaneous Provisions) (Covid-19) Act 2020 (9/2020), ss. 1(2), 16(a)	21 August 2020	Companies (Miscellaneous Provisions) (Covid-19) Act 2020 (Commencement) Order 2020 (S.I. No. 320 of 2020), art. 2
S. 587(3)(aa) repealed	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), s. 1(2), s. 3(1), sch. 1		Not yet commenced. Commencement order required under s. 1(2)
S. 587(6) amended	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), s. 1(2), s. 3(2), sch. 2		Not yet commenced. Commencement order required under s. 1(2)
	Companies (Miscellaneous Provisions) (Covid-19) Act 2020 (9/2020), ss. 1(2), 16(b)	21 August 2020	Companies (Miscellaneous Provisions) (Covid-19) Act 2020 (Commencement) Order 2020 (S.I. No. 320 of 2020), art. 2
S. 592(1) amended	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 51		Not yet commenced. Commencement order required under s. 1(2)
S. 592(3) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 58	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 594(2A)-(2C) inserted	Employment (Collective Redundancies and Miscellaneous Provisions) and Companies (Amendment) Act 2024 (14/2024), ss. 1(3), 23(a)	1 July 2024	Employment (Collective Redundancies and Miscellaneous Provisions) and Companies (Amendment) Act 2024 (Commencement) Order 2024 (S.I. No. 303 of 2024), art. 2
S. 594(11) inserted	Employment (Collective Redundancies and Miscellaneous Provisions) and Companies (Amendment) Act 2024 (14/2024), ss. 1(3), 23(b)	1 July 2024	Employment (Collective Redundancies and Miscellaneous Provisions) and Companies (Amendment) Act 2024 (Commencement) Order 2024 (S.I. No. 303 of 2024), art. 2
S. 597(1) amended	European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022), reg. 20	27 July 2022	European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022)
S. 598(1) amended	European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022), reg. 21	27 July 2022	European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022)
S. 598A inserted	European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022), reg. 22	27 July 2022	European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022)
S. 599(4)(c) amended	Employment (Collective Redundancies and Miscellaneous Provisions) and Companies (Amendment) Act 2024 (14/2024), ss. 1(3), 24(a)(i)	1 July 2024	Employment (Collective Redundancies and Miscellaneous Provisions) and Companies (Amendment) Act 2024 (Commencement) Order 2024 (S.I. No. 303 of 2024), art. 2
S. 599(4)(d), (e) inserted	Employment (Collective Redundancies and Miscellaneous Provisions) and Companies (Amendment) Act 2024 (14/2024), ss. 1(3), 24(a)(ii)	1 July 2024	Employment (Collective Redundancies and Miscellaneous Provisions) and Companies (Amendment) Act 2024 (Commencement) Order 2024 (S.I. No. 303 of 2024), art. 2
S. 599(5) deleted	Employment (Collective Redundancies and Miscellaneous Provisions) and Companies (Amendment) Act 2024 (14/2024), ss. 1(3), 24(b)	1 July 2024	Employment (Collective Redundancies and Miscellaneous Provisions) and Companies (Amendment) Act 2024 (Commencement) Order 2024 (S.I. No. 303 of 2024), art. 2
S. 604(2) amended	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 98(g)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), arts. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 604(2)(a) amended	Employment (Collective Redundancies and Miscellaneous Provisions) and Companies (Amendment) Act 2024 (14/2024), ss. 1(3), 25(a)	1 July 2024	Employment (Collective Redundancies and Miscellaneous Provisions) and Companies (Amendment) Act 2024 (Commencement) Order 2024 (S.I. No. 303 of 2024), art. 2
S. 604(4) amended	Employment (Collective Redundancies and Miscellaneous Provisions) and Companies (Amendment) Act 2024 (14/2024), ss. 1(3), 25(b)	1 July 2024	Employment (Collective Redundancies and Miscellaneous Provisions) and Companies (Amendment) Act 2024 (Commencement) Order 2024 (S.I. No. 303 of 2024), art. 2
S. 604(6) inserted	European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022), reg. 23	27 July 2022	European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022)
S. 608(3) amended	Employment (Collective Redundancies and Miscellaneous Provisions) and Companies (Amendment) Act 2024 (14/2024), ss. 1(3), 26	1 July 2024	Employment (Collective Redundancies and Miscellaneous Provisions) and Companies (Amendment) Act 2024 (Commencement) Order 2024 (S.I. No. 303 of 2024), art. 2
S. 610(1) amended	Companies (Rescue Process for Small and Micro Companies) Act 2021 (30/2021), ss. 1(2), 7(a)(i), (ii)	7 December 2021	Companies (Rescue Process for Small and Micro Companies) Act 2021 (Commencement) Order 2021 (S.I. No. 673 of 2021), art. 2
S. 610(1)(a) amended	Employment (Collective Redundancies and Miscellaneous Provisions) and Companies (Amendment) Act 2024 (14/2024), ss. 1(3), 27(a)	1 July 2024	Employment (Collective Redundancies and Miscellaneous Provisions) and Companies (Amendment) Act 2024 (Commencement) Order 2024 (S.I. No. 303 of 2024), art. 2
S. 610(3) amended	Employment (Collective Redundancies and Miscellaneous Provisions) and Companies (Amendment) Act 2024 (14/2024), ss. 1(3), 27(b)(i)	1 July 2024	Employment (Collective Redundancies and Miscellaneous Provisions) and Companies (Amendment) Act 2024 (Commencement) Order 2024 (S.I. No. 303 of 2024), art. 2
S. 610(3)(a) amended	Employment (Collective Redundancies and Miscellaneous Provisions) and Companies (Amendment) Act 2024 (14/2024), ss. 1(3), 27(b)(ii)	1 July 2024	Employment (Collective Redundancies and Miscellaneous Provisions) and Companies (Amendment) Act 2024 (Commencement) Order 2024 (S.I. No. 303 of 2024), art. 2
S. 610(8) substituted	Employment (Collective Redundancies and Miscellaneous Provisions) and Companies (Amendment) Act 2024 (14/2024), ss. 1(3), 27(c)	1 July 2024	Employment (Collective Redundancies and Miscellaneous Provisions) and Companies (Amendment) Act 2024 (Commencement) Order 2024 (S.I. No. 303 of 2024), art. 2
S. 610(9), (10) inserted	Companies (Rescue Process for Small and Micro Companies) Act 2021 (30/2021), ss. 1(2), 7(b)	7 December 2021	Companies (Rescue Process for Small and Micro Companies) Act 2021 (Commencement) Order 2021 (S.I. No. 673 of 2021), art. 2
S. 612(2) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 59	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
Part 11 Chap. 7 (ss. 617-623) application extended	European Union (Deposit Guarantee Schemes) Regulations 2015 (S.I. No. 516 of 2015), regs. 1(2), 14(4)	20 November 2015	European Union (Deposit Guarantee Schemes) Regulations 2015 (S.I. No. 516 of 2015), reg. 1(2)
S. 621 application construed	Taxes Consolidation Act 1997 (39/1997), s. 1080A(8)(d) as inserted by 8/2020, s. 6	1 August 2020	Commenced on enactment
S. 621 application extended	Workplace Relations Act 2015 (No. 16 of 2015), ss. 1(2), 49(1)	1 October 2015	Workplace Relations Act 2015 (Commencement) (No. 2) Order 2015 (S.I. No. 410 of 2015), art. 2
S. 621 application restricted	European Union (Insurance and Reinsurance) Regulations 2015 (S.I. No. 485 of 2015), regs. 1(2), (3), 277(1)	1 January 2016	European Union (Insurance and Reinsurance) Regulations 2015 (S.I. No. 485 of 2015), reg. 1(2)
S. 621(2)(e) amended	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 92(a)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), arts. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 621(2)(g) amended	European Union (Bank Recovery and Resolution) Regulations 2019 (S.I. No. 127 of 2019), reg. 4(c)(i)I	29 March 2019	European Union (Bank Recovery and Resolution) Regulations 2019 (S.I. No. 127 of 2019)
	European Union (Bank Recovery and Resolution) Regulations 2015 (S.I. No. 289 of 2015), regs. 1(2), 1(3), 189(4)(a)(i)	15 July 2015
S. 621(2)(h) deleted	European Union (Bank Recovery and Resolution) Regulations 2019 (S.I. No. 127 of 2019), reg. 4(c)(i)II	29 March 2019	European Union (Bank Recovery and Resolution) Regulations 2019 (S.I. No. 127 of 2019)
S. 621(2)(h), (i) inserted	European Union (Bank Recovery and Resolution) Regulations 2015 (S.I. No. 289 of 2015), regs. 1(2), 1(3), 189(4)(a)(ii)	15 July 2015	European Union (Bank Recovery and Resolution) Regulations 2015 (S.I. No. 289 of 2015), reg. 1(2)
S. 621(2)(i) deleted	European Union (Bank Recovery and Resolution) Regulations 2019 (S.I. No. 127 of 2019), reg. 4(c)(i)II	29 March 2019	European Union (Bank Recovery and Resolution) Regulations 2019 (S.I. No. 127 of 2019)
S. 621(2A) deleted	European Union (Bank Recovery and Resolution) Regulations 2019 (S.I. No. 127 of 2019), reg. 4(c)(ii)	29 March 2019	European Union (Bank Recovery and Resolution) Regulations 2019 (S.I. No. 127 of 2019)
S. 621(2B) deleted	European Union (Bank Recovery and Resolution) Regulations 2019 (S.I. No. 127 of 2019), reg. 4(c)(ii)	29 March 2019	European Union (Bank Recovery and Resolution) Regulations 2019 (S.I. No. 127 of 2019)
S. 621(2A), (2B) inserted	European Union (Bank Recovery and Resolution) Regulations 2015 (S.I. No. 289 of 2015), regs. 1(2), 1(3), 189(4)(b)	15 July 2015	European Union (Bank Recovery and Resolution) Regulations 2015 (S.I. No. 289 of 2015), reg. 1(2)
S. 621(7) amended	European Union (Bank Recovery and Resolution) Regulations 2019 (S.I. No. 127 of 2019), reg. 4(c)(iii)	29 March 2019	European Union (Bank Recovery and Resolution) Regulations 2019 (S.I. No. 127 of 2019)
	European Union (Bank Recovery and Resolution) Regulations 2015 (S.I. No. 289 of 2015), regs. 1(2), 1(3), 189(4)(c)		European Union (Bank Recovery and Resolution) Regulations 2015 (S.I. No. 289 of 2015), reg. 1(2)
S. 621(7)(b) amended	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 92(b)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), arts. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 622(6) amended	European Union (Bank Recovery and Resolution) Regulations 2019 (S.I. No. 127 of 2019), reg. 4(d)	29 March 2019	European Union (Bank Recovery and Resolution) Regulations 2019 (S.I. No. 127 of 2019)
	European Union (Bank Recovery and Resolution) Regulations 2015 (S.I. No. 289 of 2015), regs. 1(2), 1(3), 189(5)	15 July 2015	European Union (Bank Recovery and Resolution) Regulations 2015 (S.I. No. 289 of 2015), reg. 1(2)
S. 627, table, para. 1(a) amended	Companies (Rescue Process for Small and Micro Companies) Act 2021 (30/2021), ss. 1(2), 8(a)	7 December 2021	Companies (Rescue Process for Small and Micro Companies) Act 2021 (Commencement) Order 2021 (S.I. No. 673 of 2021), art. 2
S. 627, table, para. 1(b) amended	Companies (Rescue Process for Small and Micro Companies) Act 2021 (30/2021), ss. 1(2), 8(b)	7 December 2021	Companies (Rescue Process for Small and Micro Companies) Act 2021 (Commencement) Order 2021 (S.I. No. 673 of 2021), art. 2
S. 631(1)(c) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 60	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 633, table, para. 5(ii) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 61	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 633(3A) inserted	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), ss. 1(3), 32	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 633(3B) inserted	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), ss. 1(3), 32	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 633(4) substituted	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 93(a)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), arts. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 633(5)(a) amended	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 93(b)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), arts. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 634(6)(a)(ii) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 62	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 634(9A) inserted	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 67	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 635(5)(a)(ii) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 63	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 638(1) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 64	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 641(2) amended	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 52		Not yet commenced. Commencement order required under s. 1(2)
	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 65	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 643(6) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 66	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 643(9) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 67	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 644(2)(ii) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 68	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 652(3) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 69	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 653(2) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 70	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 653(3) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 71	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 74	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 653(3)(a) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 72	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 653(3)(b) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 73	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 653(5)(a) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 75	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 653(5)(b) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 76	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 653(5)(c) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 77	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 653(6) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 78	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 653(8)(c) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 79	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 653(8)(d) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 80	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 666(1) substituted	Companies (Rescue Process for Small and Micro Companies) Act 2021 (30/2021), ss. 1(2), 9(a)	7 December 2021	Companies (Rescue Process for Small and Micro Companies) Act 2021 (Commencement) Order 2021 (S.I. No. 673 of 2021), art. 2
S. 666(2) amended	Companies (Rescue Process for Small and Micro Companies) Act 2021 (30/2021), ss. 1(2), 9(b)	7 December 2021	Companies (Rescue Process for Small and Micro Companies) Act 2021 (Commencement) Order 2021 (S.I. No. 673 of 2021), art. 2
S. 666(2A) inserted	Companies (Rescue Process for Small and Micro Companies) Act 2021 (30/2021), ss. 1(2), 9(c)	7 December 2021	Companies (Rescue Process for Small and Micro Companies) Act 2021 (Commencement) Order 2021 (S.I. No. 673 of 2021), art. 2
S. 666(7) inserted	Companies (Rescue Process for Small and Micro Companies) Act 2021 (30/2021), ss. 1(2), 9(d)	7 December 2021	Companies (Rescue Process for Small and Micro Companies) Act 2021 (Commencement) Order 2021 (S.I. No. 673 of 2021), art. 2
S. 667(1) amended	Companies (Rescue Process for Small and Micro Companies) Act 2021 (30/2021), ss. 1(2), 10(a)	7 December 2021	Companies (Rescue Process for Small and Micro Companies) Act 2021 (Commencement) Order 2021 (S.I. No. 673 of 2021), art. 2
S. 667(1A) inserted	Companies (Rescue Process for Small and Micro Companies) Act 2021 (30/2021), ss. 1(2), 10(b)	7 December 2021	Companies (Rescue Process for Small and Micro Companies) Act 2021 (Commencement) Order 2021 (S.I. No. 673 of 2021), art. 2
S. 668(6) amended	Companies (Rescue Process for Small and Micro Companies) Act 2021 (30/2021), ss. 1(2), 11(a)	7 December 2021	Companies (Rescue Process for Small and Micro Companies) Act 2021 (Commencement) Order 2021 (S.I. No. 673 of 2021), art. 2
S. 668(6A) inserted	Companies (Rescue Process for Small and Micro Companies) Act 2021 (30/2021), ss. 1(2), 11(b)	7 December 2021	Companies (Rescue Process for Small and Micro Companies) Act 2021 (Commencement) Order 2021 (S.I. No. 673 of 2021), art. 2
S. 670 amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 81	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 671(1)(b) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 82	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 671(7) references construed	13/2021, s. 4(2), schedule 2	28 July 2021	Criminal Justice (Perjury and Related Offences) Act 2021 (Commencement) Order 2021 (S.I. No. 378 of 2021), art. 2
S. 672(1) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 83	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 672(2) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 84	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 672(4) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 85	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 675(2)(b) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 86	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 678 references construed	Workplace Relations Act 2015 (No. 16 of 2015) ss. 1(2), 66(2), (3)		Not yet commenced. Requires commencement order under s. 1(2)
S. 678(2) amended	Companies (Miscellaneous Provisions) (Covid-19) Act 2020 (9/2020), ss. 1(2), 17	21 August 2020	Companies (Miscellaneous Provisions) (Covid-19) Act 2020 (Commencement) Order 2020 (S.I. No. 320 of 2020), art. 2
S. 679(1) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 87	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 679(2) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 88	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 680(2A) inserted	Companies (Miscellaneous Provisions) (Covid-19) Act 2020 (9/2020), ss. 1(2), 18(a)	21 August 2020	Companies (Miscellaneous Provisions) (Covid-19) Act 2020 (Commencement) Order 2020 (S.I. No. 320 of 2020), art. 2
S. 680(2A) repealed	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), s. 1(2), s. 3(1), sch. 1		Not yet commenced. Commencement order required under s. 1(2)
S. 680(3) amended	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 53(a)		Not yet commenced. Commencement order required under s. 1(2)
S. 680(5A) inserted	Companies (Miscellaneous Provisions) (Covid-19) Act 2020 (9/2020), ss. 1(2), 18(b)	21 August 2020	Companies (Miscellaneous Provisions) (Covid-19) Act 2020 (Commencement) Order 2020 (S.I. No. 320 of 2020), art. 2
S. 680(5A) repealed	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), s. 1(2), s. 3(1), sch. 1		Not yet commenced. Commencement order required under s. 1(2)
S. 680(6) amended	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 53(b)		Not yet commenced. Commencement order required under s. 1(2)
S. 681(3)(b) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), ss. 1(3), 33	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 682(2) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref 89	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 98(h)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), arts. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 682(3) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 90	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 682(3)(a) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 91	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 682(3)(b) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 92	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 682(4) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 93	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 683(2A) inserted	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 54		Not yet commenced. Commencement order required under s. 1(2)
S. 683(3)(a) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 94	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 683(3)(b) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 95	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 683(4)(a) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 96	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 683(4)(b) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 97	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 686(b) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 98	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 688(1) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 99	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 690A inserted	Companies (Miscellaneous Provisions) (Covid-19) Act 2020 (9/2020), ss. 1(2), 19	21 August 2020	Companies (Miscellaneous Provisions) (Covid-19) Act 2020 (Commencement) Order 2020 (S.I. No. 320 of 2020), art. 2
S. 690A repealed	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), s. 1(2), s. 3(1), sch. 1		Not yet commenced. Commencement order required under s. 1(2)
S. 690A(fa) inserted	Companies (Rescue Process for Small and Micro Companies) Act 2021 (30/2021), ss. 1(2), 12	7 December 2021	Companies (Rescue Process for Small and Micro Companies) Act 2021 (Commencement) Order 2021 (S.I. No. 673 of 2021), art. 2
S. 691(4A) inserted	Companies (Miscellaneous Provisions) (Covid-19) Act 2020 (9/2020), ss. 1(2), 20	21 August 2020	Companies (Miscellaneous Provisions) (Covid-19) Act 2020 (Commencement) Order 2020 (S.I. No. 320 of 2020), art. 2
S. 691(4A) repealed	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), s. 1(2), s. 3(1), sch. 1		Not yet commenced. Commencement order required under s. 1(2)
S. 692(1A) inserted	Companies (Miscellaneous Provisions) (Covid-19) Act 2020 (9/2020), ss. 1(2), 21	21 August 2020	Companies (Miscellaneous Provisions) (Covid-19) Act 2020 (Commencement) Order 2020 (S.I. No. 320 of 2020), art. 2
S. 692(1A) repealed	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), s. 1(2), s. 3(1), sch. 1		Not yet commenced. Commencement order required under s. 1(2)
S. 695(1A) inserted	Companies (Miscellaneous Provisions) (Covid-19) Act 2020 (9/2020), ss. 1(2), 22(a)	21 August 2020	Companies (Miscellaneous Provisions) (Covid-19) Act 2020 (Commencement) Order 2020 (S.I. No. 320 of 2020), art. 2
S. 695(1A) repealed	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), s. 1(2), s. 3(1), sch. 1		Not yet commenced. Commencement order required under s. 1(2)
S. 695(2A) inserted	Companies (Miscellaneous Provisions) (Covid-19) Act 2020 (9/2020), ss. 1(2), 22(b)	21 August 2020	Companies (Miscellaneous Provisions) (Covid-19) Act 2020 (Commencement) Order 2020 (S.I. No. 320 of 2020), art. 2
S. 695(2A) repealed	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), s. 1(2), s. 3(1), sch. 1		Not yet commenced. Commencement order required under s. 1(2)
S. 697(1)(a) amended	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), s. 1(2), s. 3(2), sch. 2		Not yet commenced. Commencement order required under s. 1(2)
	Companies (Miscellaneous Provisions) (Covid-19) Act 2020 (9/2020), ss. 1(2), 23(a)	21 August 2020	Companies (Miscellaneous Provisions) (Covid-19) Act 2020 (Commencement) Order 2020 (S.I. No. 320 of 2020), art. 2
S. 697(1)(b) amended	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), s. 1(2), s. 3(2), sch. 2		Not yet commenced. Commencement order required under s. 1(2)
	Companies (Miscellaneous Provisions) (Covid-19) Act 2020 (9/2020), ss. 1(2), 23(b)	21 August 2020	Companies (Miscellaneous Provisions) (Covid-19) Act 2020 (Commencement) Order 2020 (S.I. No. 320 of 2020), art. 2
S. 697(1)(c) inserted	Companies (Miscellaneous Provisions) (Covid-19) Act 2020 (9/2020), ss. 1(2), 23(c)	21 August 2020	Companies (Miscellaneous Provisions) (Covid-19) Act 2020 (Commencement) Order 2020 (S.I. No. 320 of 2020), art. 2
S. 697(1)(c) deleted	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), s. 1(2), s. 3(2), sch. 2		Not yet commenced. Commencement order required under s. 1(2)
S. 701(1A) inserted	Companies (Miscellaneous Provisions) (Covid-19) Act 2020 (9/2020), ss. 1(2), 24	21 August 2020	Companies (Miscellaneous Provisions) (Covid-19) Act 2020 (Commencement) Order 2020 (S.I. No. 320 of 2020), art. 2
S. 701(1A) repealed	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), s. 1(2), s. 3(1), sch. 1		Not yet commenced. Commencement order required under s. 1(2)
S. 705(4) amended	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 55		Not yet commenced. Commencement order required under s. 1(2)
S. 706(4) amended	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 56		Not yet commenced. Commencement order required under s. 1(2)
S. 723(3) amended	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 57(a)		Not yet commenced. Commencement order required under s. 1(2)
	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 100	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 723(4)(a) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 101	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 723(4)(b) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 102	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 723(7) amended	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 57(b)		Not yet commenced. Commencement order required under s. 1(2)
	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 103	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 723(8) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 104	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 723(8)(a) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 105	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 723(8)(b) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 106	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 723(9)(b) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 107	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 724(1) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 109	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 724(1)(b) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 108	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 724(4) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 110	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 724A inserted	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 58		Not yet commenced. Commencement order required under s. 1(2)
S. 724B inserted	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 58		Not yet commenced. Commencement order required under s. 1(2)
S. 726(f) amended	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 59(a)		Not yet commenced. Commencement order required under s. 1(2)
S. 726(g), (h), (i) inserted	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 59(b)		Not yet commenced. Commencement order required under s. 1(2)
S. 727(1) amended	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 60(a)		Not yet commenced. Commencement order required under s. 1(2)
S. 727(2)(a) amended	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 60(b)		Not yet commenced. Commencement order required under s. 1(2)
S. 727(3) amended	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 60(c)(i), (ii)		Not yet commenced. Commencement order required under s. 1(2)
S. 727(3A), (3B) inserted	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 60(d)		Not yet commenced. Commencement order required under s. 1(2)
S. 728(3) amended	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 61		Not yet commenced. Commencement order required under s. 1(2)
S. 729(e) amended	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 62(a)		Not yet commenced. Commencement order required under s. 1(2)
S. 729(f), (g), (h) inserted	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 62(b)		Not yet commenced. Commencement order required under s. 1(2)
S. 735(1) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 111	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 735(2) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 112	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 735(3)(c)(iv) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 113	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 735(4) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 114	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 737(2)(b) amended	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 63(a)		Not yet commenced. Commencement order required under s. 1(2)
S. 737(2)(c) amended	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 63(b)		Not yet commenced. Commencement order required under s. 1(2)
S. 737(2)(d)-(f) inserted	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 63(c)		Not yet commenced. Commencement order required under s. 1(2)
S. 737(5) fees prescribed	Companies Act 2014 (Fees) Regulations 2015 (S.I. No. 213 of 2015), regs. 1(2), 3, 4, schedule
S. 740(2)(c) amended	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 64(a)		Not yet commenced. Commencement order required under s. 1(2)
S. 740(2)(d)-(f) inserted	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 64(b)		Not yet commenced. Commencement order required under s. 1(2)
Part 13 (ss. 746-796) applied with modifications	Irish Collective Asset-management Vehicles Act 2015 (No. 2 of 2015) ss. 1(2), 153	12 March 2015	Irish Collective Asset-management Vehicles Act 2015 (Commencement) Order 2015 (S.I. No. 85 of 2015), art. 2
S. 747(5) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 115	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 747(6)(b) amended	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 88(c)(i)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), arts. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 748(1) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 116	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 748(3) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 117	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 748(5)(b) amended	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 88(c)(ii)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), arts. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 750(4) amended	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 88(c)(iii)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), arts. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 751(1) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 118	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 751(2)(a) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 119	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 751(2)(b) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 120	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 759(1) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 121	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 759(2)(b)(iv) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 122	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 761 amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 123	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 761(b) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 124	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 762(7)(b) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 125	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 763(1) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 126	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 763(1)(b) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 127	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 763(4) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 128	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 763(5) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 129	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 763(7) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 130	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 763(8) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 131	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 764(1) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 132	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 764(2) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 133	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 764(2)(b) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 134	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 765(3) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 135	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 765(4) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 136	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 766(1) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 137	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 766(2) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 138	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 767(1) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 139	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 767(2) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 140	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 767(4)(a) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 141	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 767(4)(b) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 142	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 767(5) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 143	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 768(1) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 144	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 769(1) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 145	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 769(1)(a) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 146	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 769(1)(b) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 147	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 769(2) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 148	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 770 amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 149	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 771(1) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 150	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 771(2)(a) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 151	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 772(2)(a) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 152	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 772(2)(b) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 153	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 772(4)(a) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 154	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 775(3) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 155	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 778 amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 156	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 779 amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 157	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 780(1) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 158	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 780(1)(a) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 159	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 780(1)(b) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 160	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 780(1)(c) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 161	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 780(2) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 162	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 781(2) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 163	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 782(1) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 164	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 782(1)(a) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 165	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 782(1)(b) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 166	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 782(2)(a) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 167	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 782(2)(a)(i) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 168	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 782(2)(a)(ii) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 169	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 782(2)(a)(iii) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 170	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 782(2)(b) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 171	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 782(3) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 172	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 782(4) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 173	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 782(4)(a) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 174	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 782(4)(b) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 175	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 783(1)(a)(i) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 176	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 783(1)(b) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 177	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 783(2) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 178	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 784(d) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 179	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 786(1) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 180	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 786(2) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 181	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 787(5)(v) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 182	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 787(13) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 183	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 788(7) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 184	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 788(8)(b) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 185	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 789(2)(a)(i) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 186	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 789(2)(b) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 187	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 790(1)(b) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 188	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 791 amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 189	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 791(k)(ii) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 190	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 791(k)(iii) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 191	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 791(k)(iv) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 192	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 791(l) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 193	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 791(m) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 194	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 792(1) amended	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 65(a)		Not yet commenced. Commencement order required under s. 1(2)
S. 792(2)(ha)-(hh) inserted	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 65(b)		Not yet commenced. Commencement order required under s. 1(2)
S. 793(1)(a)(i) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 195	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 793(2)(a) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 196	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 793(3)(b) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 197	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 793A inserted	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 66		Not yet commenced. Commencement order required under s. 1(2)
S. 795 references construed	S. 558ZT(9), as inserted by Companies (Rescue Process for Small and Micro Companies) Act 2021 (30/2021), ss. 1(2), 3	7 December 2021	Companies (Rescue Process for Small and Micro Companies) Act 2021 (Commencement) Order 2021 (S.I. No. 673 of 2021), art. 2
S. 795(4) amended	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 67(a)		Not yet commenced. Commencement order required under s. 1(2)
S. 795(6)(b) amended	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 67(b)		Not yet commenced. Commencement order required under s. 1(2)
S. 795(8) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 198	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 795(8)(a) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 199	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 796(1) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 200	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 796(1)(a) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 201	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 796(1)(b) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 202	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 796(2) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 203	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 796(2)(a) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 204	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 796(2)(b) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 205	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 797(3)(c) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 206	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 798(3)(c) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 207	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 800(1)(b) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 208	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 800(3)(b) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 209	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 800(5) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 210	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 809(3) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 211	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
Part 14 chapter 3 (ss. 818-836) applied with modifications	Irish Collective Asset-management Vehicles Act 2015 (No. 2 of 2015) ss. 1(2), 86	12 March 2015	Irish Collective Asset-management Vehicles Act 2015 (Commencement) Order 2015 (S.I. No. 85 of 2015), art. 2
S. 819(1) substituted	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), ss. 1(3), 34	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 819(7) substituted	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 68		Not yet commenced. Commencement order required under s. 1(2)
S. 820(1)(a) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 212	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 822(3)(a) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 213	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 822(5) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 214	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 823(2)(a) amended	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 69(a)		Not yet commenced. Commencement order required under s. 1(2)
S. 823(3)(a) amended	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 69(b)		Not yet commenced. Commencement order required under s. 1(2)
S. 823(5) amended	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 98(i)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), arts. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
Pt. 14, ch. 4 (ss. 837-848) application extended	Irish Collective Asset-management Vehicles Act 2015 (No. 2 of 2015) ss. 1(2), 87, 178, 180, 181	12 March 2015	Irish Collective Asset-management Vehicles Act 2015 (Commencement) Order 2015 (S.I. No. 85 of 2015), art. 2
S. 842(e) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 215	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 842(h) amended	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 94(a)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), arts. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 842(i) amended	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 94(b)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), arts. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 842(j) inserted	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 94(c)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), arts. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 844(1) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 216	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 844(4A) inserted	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 95	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), arts. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 846(b) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 217	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 847(2)(b) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 218	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 847(3)(b) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 219	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 847(5) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 220	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 850(2) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 221	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 850(3) form prescribed	Companies Act 2014 (Disqualification and Restriction Undertakings) Regulations 2015 (S.I. No. 222 of 2015), regs. 2, 4, schedule 1
S. 850(3)(a)(i) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 222	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 850(3)(b) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 223	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 850(3)(d)(I) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 224	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 850(3)(d)(II) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 225	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 850(3)(e) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 226	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 850(3)(f) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 227	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 850(5) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 228	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 851(1) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 229	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 851(2)(a) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 230	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 851(2)(b) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 231	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 851(3) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 232	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 851(3)(b) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 233	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 851(4) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 234	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 851(6) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 235	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 851(6)(a) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 236	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 851(6)(b) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 237	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 852(2) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 238	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 852(3)(a) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 239	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 852(3)(c)(I) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 240	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 852(3)(c)(II) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 241	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 852(3)(d) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 242	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 852(3)(e) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 243	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 852(5) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 244	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 853(1) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 245	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 853(2)(a) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 246	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 853(2)(b) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 247	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 853(3) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 248	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 853(3)(b) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 249	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 853(4) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 250	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 853(6) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 251	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 854(1)(a) amneded	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 252	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 854(1)(b) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 253	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 854(2)(a) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 254	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 863(2) substituted	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 70		Not yet commenced. Commencement order required under s. 1(2)
S. 865(1)(b) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 255	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 865(2)(o) amended	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 68(a)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 865(2)(p), (q), (r) amended	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 68(b)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 865(2)(r) amended	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 14(a)	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 865(2)(s) inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 14(b)	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 865(2)(t) inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 14(b)	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 867 application extended to offences under	Irish Collective Asset-management Vehicles Act 2015 (2/2015), ss. 1(2), 178(1)	12 March 2015	Irish Collective Asset-management Vehicles Act 2015 (Commencement) Order 2015 (S.I. No. 85 of 2015), art. 2
S. 868 application extended to ICAVs	Irish Collective Asset-management Vehicles Act 2015 (2/2015), ss. 1(2), 178(2)	12 March 2015	Irish Collective Asset-management Vehicles Act 2015 (Commencement) Order 2015 (S.I. No. 85 of 2015), art. 2
S. 869(1)(b) amended	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 15(a)(i)	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 869(1)(c) amended	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 15(a)(ii)	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 869(1)(d) inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 15(a)(iii)	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 869(2) amended	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 15(b)	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 870 application extended to offences under	Irish Collective Asset-management Vehicles Act 2015 (2/2015), ss. 1(2), 178(1)	12 March 2015	Irish Collective Asset-management Vehicles Act 2015 (Commencement) Order 2015 (S.I. No. 85 of 2015), art. 2
S. 872 application extended	Irish Collective Asset-management Vehicles Act 2015 (2/2015), ss. 1(2), 178(3)	12 March 2015	Irish Collective Asset-management Vehicles Act 2015 (Commencement) Order 2015 (S.I. No. 85 of 2015), art. 2
S. 873 application extended	Irish Collective Asset-management Vehicles Act 2015 (2/2015), ss. 1(2), 178(4)	12 March 2015	Irish Collective Asset-management Vehicles Act 2015 (Commencement) Order 2015 (S.I. No. 85 of 2015), art. 2
S. 873(1) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 256	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 873(2)(c)(i) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 257	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 873(2)(c)(ii) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 258	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 873(2)(d)(ii) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 259	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 873(3)(a) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 260	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 873(3)(b) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 261	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 873(3)(c) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 262	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 873(5) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 263	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 875(1) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 264	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 875(1)(b) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 265	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 876(1), (3) application extended	Irish Collective Asset-management Vehicles Act 2015 (2/2015), ss. 1(2), 180	12 March 2015	Irish Collective Asset-management Vehicles Act 2015 (Commencement) Order 2015 (S.I. No. 85 of 2015), art. 2
S. 877 application extended	Irish Collective Asset-management Vehicles Act 2015 (2/2015), ss. 1(2), 180	12 March 2015	Irish Collective Asset-management Vehicles Act 2015 (Commencement) Order 2015 (S.I. No. 85 of 2015), art. 2
S. 878 application extended	Irish Collective Asset-management Vehicles Act 2015 (2/2015), ss. 1(2), 180	12 March 2015	Irish Collective Asset-management Vehicles Act 2015 (Commencement) Order 2015 (S.I. No. 85 of 2015), art. 2
Ss. 879-886 application extended	Irish Collective Asset-management Vehicles Act 2015 (2/2015), ss. 1(2), 181	12 March 2015	Irish Collective Asset-management Vehicles Act 2015 (Commencement) Order 2015 (S.I. No. 85 of 2015), art. 2
S. 881(1) references construed	13/2021, s. 4(2), schedule 2	28 July 2021	Criminal Justice (Perjury and Related Offences) Act 2021 (Commencement) Order 2021 (S.I. No. 378 of 2021), art. 2
S. 881 (3) references construed	13/2021, s. 4(2), schedule 2	28 July 2021	Criminal Justice (Perjury and Related Offences) Act 2021 (Commencement) Order 2021 (S.I. No. 378 of 2021), art. 2
S. 883(3) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 266	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 884(3) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 267	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 888A inserted	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), ss. 1(3), 35	11 June 2023	Companies (Corporate Enforcement Authority) Act 2021 (Section 35) (Commencement) Order 2023 (S.I. No. 292 of 2023), art. 2
S. 888B inserted	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 71		Not yet commenced. Commencement order required under s. 1(2)
S. 889 application extended	Irish Collective Asset-management Vehicles Act 2015 (No. 2 of 2015) ss. 1(2), 142(8)	12 March 2015	Irish Collective Asset-management Vehicles Act 2015 (Commencement) Order 2015 (S.I. No. 85 of 2015), art. 2
S. 890A inserted	European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022), reg. 24	27 July 2022	European Union (Preventive Restructuring) Regulations 2022 (S.I. No. 380 of 2022)
S. 891(1A) inserted	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 72		Not yet commenced. Commencement order required under s. 1(2)
S. 899A inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 16	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 900(1) amended	European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), regs. 1(2), 8(a)- (d)	6 July 2024	European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), reg. 1(2)
	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 4(b)	1 January 2020	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 17(a)	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 88(a)(ii)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), arts. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
	European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), Regs. 1(2), 14(a)(i)-(iii)	17 June 2016	European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), reg. 1(2)
S. 900(1A) inserted	European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), regs. 1(2), 8(e)	6 July 2024	European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), reg. 1(2)
S. 900(3) inserted	European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), Regs. 1(2), 14(b)	17 June 2016	European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), reg. 1(2)
S. 900(3) deleted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 17(b)	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 902(2)(a) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 268	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 904(1)(b) amended	European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), regs. 1(2), 9(a)	6 July 2024	European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), reg. 1(2)
S. 904(1)(c) amended	European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), regs. 1(2), 9(b)	6 July 2024	European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), reg. 1(2)
	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 4(c)	1 January 2020	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
	European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), Regs. 1(2), 15(a)	17 June 2016	European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), reg. 1(2)
S. 904(1)(d) amended	European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), regs. 1(2), 9(c)	6 July 2024	European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), reg. 1(2)
	European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), regs. 1(2), 15(b)	17 June 2016	European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), reg. 1(2)
S. 904(1)(e) amended	European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), regs. 1(2), 9(d)	6 July 2024	European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), reg. 1(2)
S. 904(1)(e) substituted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 18	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 904(1)(e) inserted	European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), regs. 1(2), 15(c)	17 June 2016	European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), reg. 1(2)
S. 905(2)(a) substituted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 19(a)	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
	European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), regs. 1(2), 16(a)(i)	17 June 2016	European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), reg. 1(2)
S. 905(2)(c) substituted	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 73(a)		Not yet commenced. Commencement order required under s. 1(2)
S. 905(2)(ca) inserted	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 73(b)		Not yet commenced. Commencement order required under s. 1(2)
S. 905(2)(d) amended	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 19(b)	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 905(2)(e) substituted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 19(c)	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 905(2)(ea) amended	European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), regs. 1(2), 10(a)(i)	6 July 2024	European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), reg. 1(2)
S. 905(2)(ea) inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 19(d)	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 905(2)(eb) inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 19(d)	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 905(2)(f) amended	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 19(e)	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 905(2)(fa) amended	European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), regs. 1(2), 10(a)(ii)	6 July 2024	European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), reg. 1(2)
S. 905(2)(fa) inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 19(f)	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 905(2)(fb) inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 19(f)	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 905(2)(g) amended	European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), regs. 1(2), 10(a)(iii)	6 July 2024	European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), reg. 1(2)
S. 905(2)(g) substituted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 19(g)	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 905(2)(h) deleted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 19(h)	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 905(2)(i) amended	European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), regs. 1(2), 10(a)(iv)	6 July 2024	European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), reg. 1(2)
	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 19(i)	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 905(2)(i) substituted	European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), regs. 1(2), 16(a)(ii)	17 June 2016	European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), reg. 1(2)
S. 905(2)(ia) inserted	European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), regs. 1(2), 16(a)(ii)	17 June 2016	European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), reg. 1(2)
S. 905(2)(k) amended	European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), regs. 1(2), 10(a)(v)	6 July 2024	European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), reg. 1(2)
S. 905(2)(l) deleted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 19(j)	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 905(2)(m) amended	European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), regs. 1(2), 10(a)(vi)	6 July 2024	European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), reg. 1(2)
S. 905(2)(ma) inserted	European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), regs. 1(2), 16(a)(iii)	17 June 2016	European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), reg. 1(2)
S. 905(2)(ma) amended	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 19(k)	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 905(2)(ma) permitted use of levies for expenses under	European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014) Regulations 2016 (S.I. No. 312 of 2016), regs. 1(2), 3, 77(4), 143	17 June 2016	European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), reg. 1(2)
S. 905(2)(mb) inserted	European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), regs. 1(2), 10(a)(vii)	6 July 2024	European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), reg. 1(2)
S. 905(2)(n) amended	European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), regs. 1(2), 10(a)(viii), (I), (II)	6 July 2024	European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), reg. 1(2)
	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 19(l)	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 905(2)(n) substituted	European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), regs. 1(2), 16(a)(iii)	17 June 2016	European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), reg. 1(2)
S. 905(2)(n) applied with modifications	S.I. No. 312/2016 - European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014) Regulations 2016, regs. 1(2), 3, 33(1), (3), (4), 143	17 June 2016	S.I. No. 312/2016 - European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014) Regulations 2016, reg. 1(2)
S. 905(2)(n)(ia) inserted	European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), regs. 1(2), 10(a)(iii)(III)	6 July 2024	European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), reg. 1(2)
S. 905(2)(na) inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 19(m)	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 905(3)(a) amended	European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), regs. 1(2), 10(b)(i)	6 July 2024	European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), reg. 1(2)
S. 905(3)(b) amended	European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), regs. 1(2), 10(b)(ii)	6 July 2024	European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), reg. 1(2)
S. 905(3)-(6) inserted	European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), regs. 1(2), 16(b)	17 June 2016	European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), reg. 1(2)
S. 906(3) amended	European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), regs. 1(2), 17(a)	17 June 2016	European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), reg. 1(2)
S. 906(4) amended	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 20(a)(iii)	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 906(4)(b) amended	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 20(a)(i)	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 906(4)(d) amended	European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), regs. 1(2), 11(a)	6 July 2024	European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), reg. 1(2)
S. 906(4)(d) inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 20(a)(ii)	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 906(4)(e) inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 20(a)(ii)	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 906(5)(a) amended	European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), regs. 1(2), 11(b)(i)	6 July 2024	European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), reg. 1(2)
S. 906(5)(a), (b) amended	European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), Regs. 1(2), 17(b)(i), (ii)	17 June 2016	European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), reg. 1(2)
S. 906(5)(c) amended	European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), regs. 1(2), 11(b)(ii)	6 July 2024	European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), reg. 1(2)
	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 20(b)	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 906(5)(c), (d) inserted	European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), regs. 1(2), 17(b)(iii)	17 June 2016	European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), reg. 1(2)
S. 907(2) amended	European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), regs. 1(2), 12(a)	6 July 2024	European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), reg. 1(2)
	European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), regs. 1(2), 18(a)	17 June 2016	European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), reg. 1(2)
S. 907(2A) amended	European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), regs. 1(2), 12(b)	6 July 2024	European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), reg. 1(2)
	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 21	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 907(2A), (2B) inserted	European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), Regs. 1(2), 18(b)	17 June 2016	European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), reg. 1(2)
S. 907(2C) inserted	European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), regs. 1(2), 12(c)	6 July 2024	European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), reg. 1(2)
S. 914(1)(b) amended	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 69	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 915(2) substituted	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 74(a)		Not yet commenced. Commencement order required under s. 1(2)
S. 915(2) amended	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 22(a)	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 915(3) deleted	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 74(b)		Not yet commenced. Commencement order required under s. 1(2)
S. 915(3) inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 22(b)	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 916(1) amended	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 70	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
	Credit Guarantee (Amendment) Act 2016 (1/2016), s. 20	8 February 2016	Commenced on enactment
S. 916(8) inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 23	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 917 deleted	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 3(1)(f)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 918(1) deleted	European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), Regs. 1(2), 19(a)	17 June 2016	European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), reg. 1(2)
S. 918(2) amended	European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), regs. 1(2), 13(a)	6 July 2024	European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), reg. 1(2)
S. 918(3) amended	European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), regs. 1(2), 13(b)	6 July 2024	European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), reg. 1(2)
S. 918(3) substituted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 24	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
	European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), Regs. 1(2), 19(b)	17 June 2016	European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), reg. 1(2)
S. 918(5)(a) amended	European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), regs. 1(2), 13(c)	6 July 2024	European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), reg. 1(2)
S. 918(7A) inserted	European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), regs. 1(2), 13(d)	6 July 2024	European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), reg. 1(2)
S. 919(4) amended	European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), Regs. 1(2), 20(a)(i), (ii)	17 June 2016	European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), reg. 1(2)
S. 919(4)(a) amended	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 71(a)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 919(4)(b) deleted	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 71(b)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 919(4)(c) substituted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 25(a)	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 919(4)(d) substituted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 25(a)	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 919(4)(d) inserted	European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), Regs. 1(2), 20(a)(iii)	17 June 2016	European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), reg. 1(2)
S. 919(6) inserted	European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), Regs. 1(2), 20(b)	17 June 2016	European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), reg. 1(2)
S. 919(6) deleted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 25(b)	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 930(1) substituted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 26(a)	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 930(1) amended	European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), regs. 1(2), 21	17 June 2016	European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), reg. 1(2)
S. 930(1)(a) amended	European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), regs. 1(2), 14(a)(i)	6 July 2024	European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), reg. 1(2)
S. 930(1)(b) amended	European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), regs. 1(2), 14(a)(ii)	6 July 2024	European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), reg. 1(2)
S. 930(1)(d) amended	European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), regs. 1(2), 14(a)(iii)	6 July 2024	European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), reg. 1(2)
S. 930(1A) amended	European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), regs. 1(2), 14(b)	6 July 2024	European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), reg. 1(2)
S. 930(1A) inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 26(a)	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 930(2) amended	European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), regs. 1(2), 14(c)	6 July 2024	European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), reg. 1(2)
	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 26(b)	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
	European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), regs. 1(2), 21	17 June 2016	European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), reg. 1(2)
S. 930(2)(c), (d) deleted	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 75		Not yet commenced. Commencement order required under s. 1(2)
S. 930(2)(f) deleted	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), ss. 1(3), 29	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 930(3) inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 26(c)	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 930(4) inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 26(c)	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 930A inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 27	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 930A(1) amended	European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), regs. 1(2), 15(a)	6 July 2024	European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), reg. 1(2)
S.930A(2) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 269	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), ss. 1(3), 6	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 930A(3) amended	European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), regs. 1(2), 15(b)	6 July 2024	European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), reg. 1(2)
S. 930A(4)(a) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 270	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 930A(4)(b) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 271	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 930A(4)(c) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 272	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 930A(5) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 273	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 930B inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 27	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 930B(2)(e)(i) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), ss. 1(3), 7	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 930C inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 27	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 930C(1) amended	European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), regs. 1(2), 16	6 July 2024	European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), reg. 1(2)
S. 930D inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 27	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 930D(2)(b) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 274	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 931 substituted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 28	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 931(5)(a) amended	European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), regs. 1(2), 17(a)	6 July 2024	European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), reg. 1(2)
S. 931(5)(b) amended	European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), regs. 1(2), 17(b)	6 July 2024	European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), reg. 1(2)
S. 931(5)(c) amended	European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), regs. 1(2), 17(c)	6 July 2024	European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), reg. 1(2)
S. 931(8) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 275	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 931(9) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 276	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 931A inserted	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 96	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), arts. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 931A(1) amended	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 29	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 931A(7) references construed	13/2021, s. 4(2), schedule 2	28 July 2021	Criminal Justice (Perjury and Related Offences) Act 2021 (Commencement) Order 2021 (S.I. No. 378 of 2021), art. 2
S. 931B inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 30	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 931B(1) amended	European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), regs. 1(2), 18(a)(i)-(v)	6 July 2024	European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), reg. 1(2)
S. 931B(2) amended	European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), regs. 1(2), 18(b)	6 July 2024	European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), reg. 1(2)
S. 932 substituted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 31	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 932(a) substituted	European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), regs. 1(2), 22	17 June 2016	European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), reg. 1(2)
S. 933 substituted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 32	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 933(3) amended	European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), regs. 1(2), 19(a)	6 July 2024	European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), reg. 1(2)
S. 933(4)(c) amended	European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), regs. 1(2), 19(b)	6 July 2024	European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), reg. 1(2)
S. 933(6)(a)(ii) amended	European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), regs. 1(2), 19(c)	6 July 2024	European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), reg. 1(2)
S. 933(12)(b) amended	European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), regs. 1(2), 19(d)	6 July 2024	European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), reg. 1(2)
S. 933A inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 33	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 933A(2)(b) amended	European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), regs. 1(2), 20	6 July 2024	European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), reg. 1(2)
S. 934 substituted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 34	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 934(8) amended	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 76		Not yet commenced. Commencement order required under s. 1(2)
S. 934(9) amended	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 72(a)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 934(9)(a) amended	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 72(b)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 934A inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 35	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 934AA inserted	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 77		Not yet commenced. Commencement order required under s. 1(2)
S. 934B inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 35	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 934C inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 35	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 934C(2)(da) inserted	European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), regs. 1(2), 21(a)	6 July 2024	European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), reg. 1(2)
S. 934C(2)(ea) inserted	European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), regs. 1(2), 21(b)	6 July 2024	European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), reg. 1(2)
S. 934C(2)(h) inserted	European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), regs. 1(2), 21(c)	6 July 2024	European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), reg. 1(2)
S. 934D inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 35	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 934E inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 35	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 934F inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 35	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 934G inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 35	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 934H inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 35	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 934I inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 35	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 935 substituted	European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), regs. 1(2), 23	17 June 2016	European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), reg. 1(2)
S. 935(1)(a) amended	European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), regs. 1(2), 22(a)	6 July 2024	European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), reg. 1(2)
	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 36(a)(i)	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 935(1)(b)(i) amended	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 36(a)(ii)	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 935(2) amended	European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), regs. 1(2), 22(b)	6 July 2024	European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), reg. 1(2)
	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 36(b)	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 935(3) substituted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 36(c)	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 935(4) amended	European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), regs. 1(2), 22(c)	6 July 2024	European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), reg. 1(2)
	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 36(d)	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 935(5) amended	European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), regs. 1(2), 22(d)	6 July 2024	European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), reg. 1(2)
	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 36(e)	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 935A-935D inserted	European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), regs. 1(2), 24	17 June 2016	European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), reg. 1(2)
S. 935A repealed	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 3(1)(b)	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 935B repealed	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 3(1)(c)	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 935C repealed	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 3(1)(d)	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 935D repealed	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 3(1)(e)	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 935D(3)(a) references to personal data construed	Data Protection Act 2018 (7/2018), ss. 1(3), 165	25 May 2018	Data Protection Act 2018 (Commencement) Order 2018 (S.I. No. 174 of 2018), art. 3
S. 936 repealed	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 3(1)(f)	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 936A inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 37	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 936A(2) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 277	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 936A(3) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 278	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 936A(3)(b) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), ss. 1(3), 8	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 936B inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 37	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 936B(1)(c) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 279	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), ss. 1(3), 9(a)	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 936B(2)(e) substituted	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), ss. 1(3), 9(b)	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 936B(2)(e) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 280	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 936B(2)(f) substituted	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), ss. 1(3), 9(b)	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 936B(2)(f) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 281	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 936B(2)(g) inserted	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), ss. 1(3), 9(b)	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 936B(2)(h) inserted	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), ss. 1(3), 9(b)	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 936B(7) substituted	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), ss. 1(3), 9(c)	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 937(1) amended	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 38(a)	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 937(3A) inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 38(b)	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 938(1) amended	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 39(a)	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
	European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), regs. 1(2), 25(a)	17 June 2016	European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), reg. 1(2)
S. 938(3) amended	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 39(b)	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
	European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), regs. 1(2), 25(b)	17 June 2016	European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), reg. 1(2)
S. 938(4) substituted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 39(c)	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 938(4) amended	European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), regs. 1(2), 25(c)	17 June 2016	European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), reg. 1(2)
S. 938(5) substituted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 39(c)	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 938(6) inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 39(d)	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 938(7) inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 39(d)	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 938(7) references construed	13/2021, s. 4(2), schedule 2	28 July 2021	Criminal Justice (Perjury and Related Offences) Act 2021 (Commencement) Order 2021 (S.I. No. 378 of 2021), art. 2
S. 938(8) inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 39(d)	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 940 application restricted	European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014) Regulations 2016 (S.I. No. 312 of 2016), regs. 1(2), 3, 76, 143	17 June 2016	European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), reg. 1(2)
S. 940(5) inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 40	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 941(1) amended	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 78		Not yet commenced. Commencement order required under s. 1(2)
	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 41(a)	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
	European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), regs. 1(2), 26	17 June 2016	European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), reg. 1(2)
S. 941(3) amended	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 41(b)	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 941(4) substituted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 41(c)	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 941(4A) inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 41(c)	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 941(5) amended	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 41(d)	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 941(6)(b) substituted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 41(e)	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 941(6)(c) substituted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 41(e)	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 941(6)(d) inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 41(e)	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 941(6)(e) inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 41(e)	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 941(7) inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 41(f)	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 941(8) inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 41(f)	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 941(9) inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 41(f)	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 941A inserted	European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), regs. 1(2), 27	17 June 2016	European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), reg. 1(2)
S. 941A repealed	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 3(1)(g)	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 942(2) deleted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 42(a)	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 942(4)(b) amended	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 42(b)	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 942A inserted	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 97	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), arts. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 943(1)(d) deleted	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 73(a)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 943(1)(e) substituted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 43	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 943(1)(f) substituted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 43	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 943(1)(g) amended	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 73(b)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 943(1)(i) amended	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 73(c)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 944A amended	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 79		Not yet commenced. Commencement order required under s. 1(2)
S. 944D(6) inserted	European Union (Disclosure of Income Tax Information by Certain Undertakings and Branches) Regulations 2023 (S.I. No. 322 of 2023), regs. 1(2), 20
S. 944G(4) substituted	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 80		Not yet commenced. Commencement order required under s. 1(2)
S. 944I(1) substituted	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 81(a)		Not yet commenced. Commencement order required under s. 1(2)
S. 944I(2) amended	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 81(b)		Not yet commenced. Commencement order required under s. 1(2)
S. 944I(5) substituted	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 81(c)		Not yet commenced. Commencement order required under s. 1(2)
S. 944O(2) amended	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 82(a)		Not yet commenced. Commencement order required under s. 1(2)
S. 944O(3) amended	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 82(b)		Not yet commenced. Commencement order required under s. 1(2)
S. 944O(4) amended	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 82(c)(i), (ii)		Not yet commenced. Commencement order required under s. 1(2)
S. 944O(5) amended	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 82(d)		Not yet commenced. Commencement order required under s. 1(2)
S. 944O(6) amended	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 82(e)		Not yet commenced. Commencement order required under s. 1(2)
S. 944O(7) amended	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 82(f)		Not yet commenced. Commencement order required under s. 1(2)
S. 944O(8) amended	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 82(g)		Not yet commenced. Commencement order required under s. 1(2)
S. 944O(9) deleted	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 82(h)		Not yet commenced. Commencement order required under s. 1(2)
S. 944Q(1)(g) amended	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 83(a)(i)		Not yet commenced. Commencement order required under s. 1(2)
S. 944Q(1)(ga)-(gf) inserted	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 83(a)(ii)		Not yet commenced. Commencement order required under s. 1(2)
S. 944Q(2) amended	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 83(b)		Not yet commenced. Commencement order required under s. 1(2)
S. 945-957I repealed	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), ss. 1(3), 3	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
Part 15 chp. 3A (ss. 944A-944Y) inserted	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), ss. 1(3), 10	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
Part 15 chp. 3B (ss. 944Z-944AH) inserted	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), ss. 1(3), 10	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 949 application extended	Irish Collective Asset-management Vehicles Act 2015 (No. 2 of 2015) ss. 1(2), 192(2)	12 March 2015	Irish Collective Asset-management Vehicles Act 2015 (Commencement) Order 2015 (S.I. No. 85 of 2015), art. 2
S. 949(1A) inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 44	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 953 application extended	Irish Collective Asset-management Vehicles Act 2015 (No. 2 of 2015) ss. 1(2), 192(1), (2)	12 March 2015	Irish Collective Asset-management Vehicles Act 2015 (Commencement) Order 2015 (S.I. No. 85 of 2015), art. 2
S. 956 application extended	Irish Collective Asset-management Vehicles Act 2015 (No. 2 of 2015) ss. 1(2), 192(1), (2)	12 March 2015	Irish Collective Asset-management Vehicles Act 2015 (Commencement) Order 2015 (S.I. No. 85 of 2015), art. 2
S. 957 application extended	Irish Collective Asset-management Vehicles Act 2015 (No. 2 of 2015) ss. 1(2), 192(1), (2)	12 March 2015	Irish Collective Asset-management Vehicles Act 2015 (Commencement) Order 2015 (S.I. No. 85 of 2015), art. 2
S. 957A inserted	Data Protection Act 2018 (7/2018), ss. 1(3), 224	25 May 2018	Data Protection Act 2018 (Commencement) Order 2018 (S.I. No. 174 of 2018), art. 3
S. 957AA inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 45	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 957B inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 45	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 957C inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 45	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 957D inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 45	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 957E inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 45	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 957F inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 45	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 957G inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 45	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 957H inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 45	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 957I inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 45	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 965(3)(e) substituted	European Union (Cross - Border Conversions, Mergers and Divisions) Regulations 2023 (S.I. No. 233 of 2023, regs. 1(2), 95 and sch. 4 ref. 1	24 May 2023	European Union (Cross - Border Conversions, Mergers and Divisions) Regulations 2023 (S.I. No. 233 of 2023, reg. 1(2)
S. 969 application restricted	Home Building Finance Ireland Act 2018 (28/2018), ss. 1(2), 26(2)	5 December 2018	Home Building Finance Ireland Act 2018 (Commencement of Certain Provisions) Order 2018 (S.I. No. 518 of 2018), art. 2(c)
S. 969(1) application restricted	Air Navigation and Transport Act 2022 (40/2022), ss. 1(2), 12(2)	22 December 2022	Air Navigation and Transport Act 2022 (Commencement) Order 2022 (S.I. No. 741 of 2022), art. 2(b)
S. 969(1)-(3) application restricted	Water Services Act 2013 (6/2013) s. 5(1B) as inserted by Water Services (Amendment) Act 2022 (39/2022), ss. 1(3), 9(b)	29 March 2013	Water Services Act 2013 (Commencement) Order 2013 (S.I. No. 108 of 2013) art. 2
	Land Development Agency Act 2021 (26/2021), ss. 1(2), 12(3)	15 December 2021	Land Development Agency Act 2021 (Commencement) Order 2021 (S.I. No. 712 of 2021), art. 2(b)
	Land Development Agency Act 2021 (26/2021), ss. 1(2), 33(4)	31 March 2022	Land Development Agency Act 2021 (Commencement) Order 2022 (S.I. No. 143 of 2022), art. 2(g)
S. 984A inserted	European Union (Dematerialised Securities) Regulations 2023 (S.I. No. 353 of 2023), reg. 4	4 July 2023	European Union (Dematerialised Securities) Regulations 2023 (S.I. No. 353 of 2023)
S. 984B inserted	European Union (Dematerialised Securities) Regulations 2023 (S.I. No. 353 of 2023), reg. 4	4 July 2023	European Union (Dematerialised Securities) Regulations 2023 (S.I. No. 353 of 2023)
S. 984C inserted	European Union (Dematerialised Securities) Regulations 2023 (S.I. No. 353 of 2023), reg. 4	4 July 2023	European Union (Dematerialised Securities) Regulations 2023 (S.I. No. 353 of 2023)
S. 984D inserted	European Union (Dematerialised Securities) Regulations 2023 (S.I. No. 353 of 2023), reg. 4	4 July 2023	European Union (Dematerialised Securities) Regulations 2023 (S.I. No. 353 of 2023)
S. 984E inserted	European Union (Dematerialised Securities) Regulations 2023 (S.I. No. 353 of 2023), reg. 4	4 July 2023	European Union (Dematerialised Securities) Regulations 2023 (S.I. No. 353 of 2023)
S. 984F inserted	European Union (Dematerialised Securities) Regulations 2023 (S.I. No. 353 of 2023), reg. 4	4 July 2023	European Union (Dematerialised Securities) Regulations 2023 (S.I. No. 353 of 2023)
S. 984G inserted	European Union (Dematerialised Securities) Regulations 2023 (S.I. No. 353 of 2023), reg. 4	4 July 2023	European Union (Dematerialised Securities) Regulations 2023 (S.I. No. 353 of 2023)
S. 994 deleted	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 3(1)(g)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 996(4) repealed	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 3(1)(h)	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 996(5) repealed	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 3(1)(h)	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 998A inserted	European Union (Bank Recovery and Resolution) Regulations 2019 (S.I. No. 127 of 2019), reg. 4(f)	29 March 2019	European Union (Bank Recovery and Resolution) Regulations 2019 (S.I. No. 127 of 2019)
S. 998A amended	European Union (Bank Recovery and Resolution) (Amendment) Regulations 2020 (S.I. No. 713 of 2020), regs. 1(2), 46(b)(i)	28 December 2020	European Union (Bank Recovery and Resolution) (Amendment) Regulations 2020 (S.I. No. 713 of 2020)
S. 1000(1) amended	European Union (Shareholders’ Rights) Regulations 2020 (S.I. No. 81 of 2020), regs. 1(3), 3	30 March 2020	European Union (Shareholders’ Rights) Regulations 2020 (S.I. No. 81 of 2020)
S. 1002, table amended	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 88(f)(i)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), arts. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 1002(4), table amended	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 74	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 1004(2)(d) substituted	European Union (Cross - Border Conversions, Mergers and Divisions) Regulations 2023 (S.I. No. 233 of 2023, regs. 1(2), 95 and sch. 4 ref. 1	24 May 2023	European Union (Cross - Border Conversions, Mergers and Divisions) Regulations 2023 (S.I. No. 233 of 2023, reg. 1(2),
S. 1010(2) form prescribed	Companies Act 2014 (Forms) Regulations 2015 (S.I. No. 147 of 2015), regs. 1(2), 49, schedule pt. 47	1 June 2015	Companies Act 2014 (Forms) Regulations 2015 (S.I. No. 147 of 2015), reg. 1(2)
S. 1010(3) form prescribed	Companies Act 2014 (Forms) Regulations 2015 (S.I. No. 147 of 2015), regs. 1(2), 49, schedule pt. 47	1 June 2015	Companies Act 2014 (Forms) Regulations 2015 (S.I. No. 147 of 2015), reg. 1(2)
S. 1021(9) form prescribed	Companies Act 2014 (Forms) Regulations 2015 (S.I. No. 147 of 2015), regs. 1(2), 10, schedule pt. 8	1 June 2015	Companies Act 2014 (Forms) Regulations 2015 (S.I. No. 147 of 2015), reg. 1(2)
S. 1021(13) inserted	European Union (Bank Recovery and Resolution) Regulations 2019 (S.I. No. 127 of 2019), reg. 4(e)	29 March 2019	European Union (Bank Recovery and Resolution) Regulations 2019 (S.I. No. 127 of 2019)
S. 1023(9) inserted	European Union (Bank Recovery and Resolution) Regulations 2015 (S.I. No. 289 of 2015), regs. 1(2), 1(3), 189(6)	15 July 2015	European Union (Bank Recovery and Resolution) Regulations 2015 (S.I. No. 289 of 2015), reg. 1(2)
S. 1028(7) amended	European Union (Cross - Border Conversions, Mergers and Divisions) Regulations 2023 (S.I. No. 233 of 2023, regs. 1(2), 95 and sch. 4 ref. 1	24 May 2023	European Union (Cross - Border Conversions, Mergers and Divisions) Regulations 2023 (S.I. No. 233 of 2023, reg. 1(2),
S. 1028(7)(a) substituted	European Union (Cross - Border Conversions, Mergers and Divisions) Regulations 2023 (S.I. No. 233 of 2023, regs. 1(2), 95 and sch. 4 ref. 1	24 May 2023	European Union (Cross - Border Conversions, Mergers and Divisions) Regulations 2023 (S.I. No. 233 of 2023, reg. 1(2),
S. 1029(9) inserted	European Union (Bank Recovery and Resolution) Regulations 2015 (S.I. No. 289 of 2015), regs. 1(2), 1(3), 189(7)	15 July 2015	European Union (Bank Recovery and Resolution) Regulations 2015 (S.I. No. 289 of 2015), reg. 1(2)
S. 1035(5) inserted	European Union (Bank Recovery and Resolution) Regulations 2015 (S.I. No. 289 of 2015), regs. 1(2), 1(3), 189(8)	15 July 2015	European Union (Bank Recovery and Resolution) Regulations 2015 (S.I. No. 289 of 2015), reg. 1(2)
S. 1036(7) inserted	European Union (Bank Recovery and Resolution) Regulations 2015 (S.I. No. 289 of 2015), regs. 1(2), 1(3), 189(9)	15 July 2015	European Union (Bank Recovery and Resolution) Regulations 2015 (S.I. No. 289 of 2015), reg. 1(2)
S. 1043(1)(c) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), ss. 1(3), 22	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 1043(5)(a) amended	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 90(f)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), arts. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 1045 renumbered as s. 1045(1)	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), ss. 1(3), 23(a)	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 1045(2) inserted	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), ss. 1(3), 23(b)	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 1062(4) substituted	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 84		Not yet commenced. Commencement order required under s. 1(2)
S. 1066(6) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 282	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 1083(8) amended	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 90(g)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), arts. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
Ss. 1087A-1087H (Chapter 7A) inserted	Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 (23/2020), ss. 2(1)(c), 12	15 March 2021	Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 (Part 4) (Commencement) Order 2021 (S.I. No. 98 of 2021), art. 2
SS. 1087A-1087H relevant securities construed for purposes of Chapter 7A	European Union (Central Securities Depositories) (CSD Nominee) (Amendment) Regulations 2021 (S.I. No. 119 of 2021), regs. 1(2), 3
	European Union (Central Securities Depositories) (CSD Nominee) (Amendment) Regulations 2021 (S.I. No. 110 of 2021), regs. 1(2), 3
S. 1087A amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), ss. 1(3), 24	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 1087G substituted	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 85		Not yet commenced. Commencement order required under s. 1(2)
S. 1087I inserted	European Union (Dematerialised Securities) Regulations 2023 (S.I. No. 353 of 2023), reg. 5	4 July 2023	European Union (Dematerialised Securities) Regulations 2023 (S.I. No. 353 of 2023)
S. 1087J inserted	European Union (Dematerialised Securities) Regulations 2023 (S.I. No. 353 of 2023), reg. 5	4 July 2023	European Union (Dematerialised Securities) Regulations 2023 (S.I. No. 353 of 2023)
S. 1087K inserted	European Union (Dematerialised Securities) Regulations 2023 (S.I. No. 353 of 2023), reg. 5	4 July 2023	European Union (Dematerialised Securities) Regulations 2023 (S.I. No. 353 of 2023)
S. 1087L inserted	European Union (Dematerialised Securities) Regulations 2023 (S.I. No. 353 of 2023), reg. 5	4 July 2023	European Union (Dematerialised Securities) Regulations 2023 (S.I. No. 353 of 2023)
S. 1087M inserted	European Union (Dematerialised Securities) Regulations 2023 (S.I. No. 353 of 2023), reg. 5	4 July 2023	European Union (Dematerialised Securities) Regulations 2023 (S.I. No. 353 of 2023)
S. 1087N inserted	European Union (Dematerialised Securities) Regulations 2023 (S.I. No. 353 of 2023), reg. 5	4 July 2023	European Union (Dematerialised Securities) Regulations 2023 (S.I. No. 353 of 2023)
S. 1087O inserted	European Union (Dematerialised Securities) Regulations 2023 (S.I. No. 353 of 2023), reg. 5	4 July 2023	European Union (Dematerialised Securities) Regulations 2023 (S.I. No. 353 of 2023)
S. 1087P inserted	European Union (Dematerialised Securities) Regulations 2023 (S.I. No. 353 of 2023), reg. 5	4 July 2023	European Union (Dematerialised Securities) Regulations 2023 (S.I. No. 353 of 2023)
S. 1092(1) amended	European Union (Shareholders’ Rights) Regulations 2020 (S.I. No. 81 of 2020), regs. 1(3), 4(a)	30 March 2020	European Union (Shareholders’ Rights) Regulations 2020 (S.I. No. 81 of 2020), reg. 1(3)
S. 1092(2) amended	European Union (Shareholders’ Rights) Regulations 2020 (S.I. No. 81 of 2020), regs. 1(3), 4(b)	30 March 2020	European Union (Shareholders’ Rights) Regulations 2020 (S.I. No. 81 of 2020), reg. 1(3)
S. 1092(4) inserted	European Union (Shareholders’ Rights) Regulations 2020 (S.I. No. 81 of 2020), regs. 1(3), 4(c)	30 March 2020	European Union (Shareholders’ Rights) Regulations 2020 (S.I. No. 81 of 2020), reg. 1(3)
S. 1097 amended	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 46	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
	European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), regs. 1(2), 28(a), (b)	17 June 2016	European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), reg. 1(2)
S. 1098A inserted	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 86		Not yet commenced. Commencement order required under s. 1(2)
S. 1099(1) substituted	European Union (Shareholders’ Rights) Regulations 2020 (S.I. No. 81 of 2020), regs. 1(3), 5(a)	30 March 2020	European Union (Shareholders’ Rights) Regulations 2020 (S.I. No. 81 of 2020), reg. 1(3)
S. 1099(3) amended	European Union (Shareholders’ Rights) Regulations 2020 (S.I. No. 81 of 2020), regs. 1(3), 5(b)	30 March 2020	European Union (Shareholders’ Rights) Regulations 2020 (S.I. No. 81 of 2020), reg. 1(3)
S. 1099(3) inserted	European Union (Bank Recovery and Resolution) Regulations 2015 (S.I. No. 289 of 2015), regs. 1(2), 1(3), 189(10)	15 July 2015	European Union (Bank Recovery and Resolution) Regulations 2015 (S.I. No. 289 of 2015), reg. 1(2)
S. 1099(4) inserted	European Union (Shareholders’ Rights) Regulations 2020 (S.I. No. 81 of 2020), regs. 1(3), 5(c)	30 March 2020	European Union (Shareholders’ Rights) Regulations 2020 (S.I. No. 81 of 2020), reg. 1(3)
S. 1102(3), (4) inserted	European Union (Bank Recovery and Resolution) Regulations 2015 (S.I. No. 289 of 2015), regs. 1(2), 1(3), 189(11)	15 July 2015	European Union (Bank Recovery and Resolution) Regulations 2015 (S.I. No. 289 of 2015), reg. 1(2)
S. 1102A inserted	European Union (Shareholders’ Rights) Regulations 2020 (S.I. No. 81 of 2020), regs. 1(3), 6	30 March 2020	European Union (Shareholders’ Rights) Regulations 2020 (S.I. No. 81 of 2020), reg. 1(3)
S. 1103(2) amended	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), s. 1(2), s. 3(2), sch. 2		Not yet commenced. Commencement order required under s. 1(2)
S. 1103(2)(aa) inserted	Companies (Miscellaneous Provisions) (Covid-19) Act 2020 (9/2020), ss. 1(2), 25	21 August 2020	Companies (Miscellaneous Provisions) (Covid-19) Act 2020 (Commencement) Order 2020 (S.I. No. 320 of 2020), art. 2
S. 1106(4)(a)(i) amended	Companies (Miscellaneous Provisions) (Covid-19) Act 2020 (9/2020), ss. 1(2), 26	21 August 2020	Companies (Miscellaneous Provisions) (Covid-19) Act 2020 (Commencement) Order 2020 (S.I. No. 320 of 2020), art. 2
S. 1110A inserted	European Union (Shareholders’ Rights) Regulations 2020 (S.I. No. 81 of 2020), regs. 1(3), 7	30 March 2020	European Union (Shareholders’ Rights) Regulations 2020 (S.I. No. 81 of 2020), reg. 1(3)
S. 1110B inserted	European Union (Shareholders’ Rights) Regulations 2020 (S.I. No. 81 of 2020), regs. 1(3), 7	30 March 2020	European Union (Shareholders’ Rights) Regulations 2020 (S.I. No. 81 of 2020), reg. 1(3)
S. 1110C inserted	European Union (Shareholders’ Rights) Regulations 2020 (S.I. No. 81 of 2020), regs. 1(3), 7	30 March 2020	European Union (Shareholders’ Rights) Regulations 2020 (S.I. No. 81 of 2020), reg. 1(3)
S. 1110D inserted	European Union (Shareholders’ Rights) Regulations 2020 (S.I. No. 81 of 2020), regs. 1(3), 7	30 March 2020	European Union (Shareholders’ Rights) Regulations 2020 (S.I. No. 81 of 2020), reg. 1(3)
S. 1110E inserted	European Union (Shareholders’ Rights) Regulations 2020 (S.I. No. 81 of 2020), regs. 1(3), 7	30 March 2020	European Union (Shareholders’ Rights) Regulations 2020 (S.I. No. 81 of 2020), reg. 1(3)
S. 1110F inserted	European Union (Shareholders’ Rights) Regulations 2020 (S.I. No. 81 of 2020), regs. 1(3), 7	30 March 2020	European Union (Shareholders’ Rights) Regulations 2020 (S.I. No. 81 of 2020), reg. 1(3)
S. 1110G inserted	European Union (Shareholders’ Rights) Regulations 2020 (S.I. No. 81 of 2020), regs. 1(3), 7	30 March 2020	European Union (Shareholders’ Rights) Regulations 2020 (S.I. No. 81 of 2020), reg. 1(3)
S. 1110H inserted	European Union (Shareholders’ Rights) Regulations 2020 (S.I. No. 81 of 2020), regs. 1(3), 7	30 March 2020	European Union (Shareholders’ Rights) Regulations 2020 (S.I. No. 81 of 2020), reg. 1(3)
S. 1110I inserted	European Union (Shareholders’ Rights) Regulations 2020 (S.I. No. 81 of 2020), regs. 1(3), 7	30 March 2020	European Union (Shareholders’ Rights) Regulations 2020 (S.I. No. 81 of 2020), reg. 1(3)
S. 1110J inserted	European Union (Shareholders’ Rights) Regulations 2020 (S.I. No. 81 of 2020), regs. 1(3), 7	30 March 2020	European Union (Shareholders’ Rights) Regulations 2020 (S.I. No. 81 of 2020), reg. 1(3)
S. 1110K inserted	European Union (Shareholders’ Rights) Regulations 2020 (S.I. No. 81 of 2020), regs. 1(3), 7	30 March 2020	European Union (Shareholders’ Rights) Regulations 2020 (S.I. No. 81 of 2020), reg. 1(3)
S. 1110L inserted	European Union (Shareholders’ Rights) Regulations 2020 (S.I. No. 81 of 2020), regs. 1(3), 7	30 March 2020	European Union (Shareholders’ Rights) Regulations 2020 (S.I. No. 81 of 2020), reg. 1(3)
S. 1110M inserted	European Union (Shareholders’ Rights) Regulations 2020 (S.I. No. 81 of 2020), regs. 1(3), 7	30 March 2020	European Union (Shareholders’ Rights) Regulations 2020 (S.I. No. 81 of 2020), reg. 1(3)
S. 1110N inserted	European Union (Shareholders’ Rights) Regulations 2020 (S.I. No. 81 of 2020), regs. 1(3), 7	30 March 2020	European Union (Shareholders’ Rights) Regulations 2020 (S.I. No. 81 of 2020), reg. 1(3)
S. 1110O inserted	European Union (Shareholders’ Rights) Regulations 2020 (S.I. No. 81 of 2020), regs. 1(3), 7	30 March 2020	European Union (Shareholders’ Rights) Regulations 2020 (S.I. No. 81 of 2020), reg. 1(3)
S. 1110P inserted	European Union (Shareholders’ Rights) Regulations 2020 (S.I. No. 81 of 2020), regs. 1(3), 7	30 March 2020	European Union (Shareholders’ Rights) Regulations 2020 (S.I. No. 81 of 2020), reg. 1(3)
S. 1111(5) inserted	European Union (Bank Recovery and Resolution) Regulations 2015 (S.I. No. 289 of 2015), regs. 1(2), 1(3), 189(12)	15 July 2015	European Union (Bank Recovery and Resolution) Regulations 2015 (S.I. No. 289 of 2015), reg. 1(2)
S. 1116A inserted	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 75	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 1122A amended	European Union (Bank Recovery and Resolution) (Amendment) Regulations 2020 (S.I. No. 713 of 2020), regs. 1(2), 46(b)(ii)	28 December 2020	European Union (Bank Recovery and Resolution) (Amendment) Regulations 2020 (S.I. No. 713 of 2020), reg. 1(2)
S. 1122A inserted	European Union (Bank Recovery and Resolution) Regulations 2019 (S.I. No. 127 of 2019), reg. 4(g)	29 March 2019	European Union (Bank Recovery and Resolution) Regulations 2019 (S.I. No. 127 of 2019)
S. 1128 substituted	European Union (Bank Recovery and Resolution) Regulations 2015 (S.I. No. 289 of 2015), regs. 1(2), 1(3), 189(13)
S. 1129(2) substituted	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 87(a)		Not yet commenced. Commencement order required under s. 1(2)
S. 1129(3) amended	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 87(b)		Not yet commenced. Commencement order required under s. 1(2)
S. 1144 order made under to be regarded as conveyance on sale in certain circumstances	39/1997, s. 79(11)(b) as inserted by Finance Act 2017 (41/2017), s. 66(c)	1 November 2001	Taxes Consolidation Act 1997 (Commencement of Chapter 3 of Part 23) Order 2001 (S.I. No. 505 of 2001), art. 2
	39/1997, s. 80(11)(b), (12) as inserted by Finance Act 2017 (41/2017), s. 67(c)	1 November 2001	Taxes Consolidation Act 1997 (Commencement of Chapter 3 of Part 23) Order 2001 (S.I. No. 505 of 2001), art. 2
S. 1167 renumbered as subs. (1)	European Union (Bank Recovery and Resolution) Regulations 2015 (S.I. No. 289 of 2015), regs. 1(2), 1(3), 189(14)	15 July 2015	European Union (Bank Recovery and Resolution) Regulations 2015 (S.I. No. 289 of 2015), reg. 1(2)
S. 1167(2) inserted	European Union (Bank Recovery and Resolution) Regulations 2015 (S.I. No 289 of 2015), regs. 1(2), 1(3), 189(14)	15 July 2015	European Union (Bank Recovery and Resolution) Regulations 2015 (S.I. No. 289 of 2015), reg. 1(2)
S. 1178(5) amended	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 98(j)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), arts. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 1193A inserted	European Union (Dematerialised Securities) Regulations 2023 (S.I. No. 353 of 2023), reg. 6	4 July 2023	European Union (Dematerialised Securities) Regulations 2023 (S.I. No. 353 of 2023)
S. 1204A inserted	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), ss. 1(3), 30	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 1205(b) amended	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 98(k)(i)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), arts. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 1205(c) substituted	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 98(k)(ii)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), arts. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 1214 deleted	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 3(1)(h)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 1218(2) deleted	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 3(1)(i)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 1218(3) deleted	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 3(1)(i)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 1220(7) repealed	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 3(1)(i)	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1220(8) repealed	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 3(1)(i)	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1221 amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 283	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 1222 amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 284	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 1230, table, part 1 amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), ss. 1(3), 25(a)	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 1230, table, part 2 amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), ss. 1(3), 25(b)	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 88(f)(ii)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), arts. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 1230(8), table, part 2 amended	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 76(a)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 1230(8), table, part 3 amended	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 76(b)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 1237(5) deleted	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 3(1)(j)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 1263A inserted	European Union (Dematerialised Securities) Regulations 2023 (S.I. No. 353 of 2023), reg. 7	4 July 2023	European Union (Dematerialised Securities) Regulations 2023 (S.I. No. 353 of 2023)
S. 1267A inserted	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 77	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 1268 deleted	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 3(1)(k)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 1272(1) deleted	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 3(1)(l)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 1274 substituted	Companies (Accounting) Act 2017 (9/2017), ss. 78(1), (2)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), arts. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 1274A inserted	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 79	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017)
S. 1275 amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 285	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 1276 amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 286	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 1277(3) repealed	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 3(1)(j)	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1277(4) repealed	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 3(1)(j)	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1280A inserted	European Union (Bank Recovery and Resolution) Regulations 2019 (S.I. No. 127 of 2019), reg. 4(h)	29 March 2019	European Union (Bank Recovery and Resolution) Regulations 2019 (S.I. No. 127 of 2019)
S. 1280A amended	European Union (Bank Recovery and Resolution) (Amendment) Regulations 2020 (S.I. No. 713 of 2020), regs. 1(2), 46(b)(iii)	28 December 2020	European Union (Bank Recovery and Resolution) (Amendment) Regulations 2020 (S.I. No. 713 of 2020), reg. 1(2)
S. 1291(1)(a)(iv) amended	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 47	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1300(1) amended	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 80(a)	9 June 2018	Companies (Accounting) Act 2017 (Commencement) Order 2018 (S.I. No. 34 of 2018), art. 2
	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 80(b)	9 June 2018	Companies (Accounting) Act 2017 (Commencement) Order 2018 (S.I. No. 34 of 2018), art. 2
S. 1301(7)(b) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 287	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 1305(3)(a)(i) amended	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 81	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), arts. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 1305(3)(b) amended	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 48	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
	European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), regs. 1(2), 29	17 June 2016	European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), reg. 1(2)
S. 1312(5) amended	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 98(l)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), arts. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 1317(1)(a)(iv) amended	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 98(m)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), arts. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 1328(1) amended	European Union (Bank Recovery and Resolution) (Amendment) Regulations 2020 (S.I. No. 713 of 2020), regs. 1(2), 46(b)(iv)	28 December 2020	European Union (Bank Recovery and Resolution) (Amendment) Regulations 2020 (S.I. No. 713 of 2020), reg. 1(2)
	European Union (Bank Recovery and Resolution) Regulations 2019 (S.I. No. 127 of 2019), reg. 4(i)	29 March 2019	European Union (Bank Recovery and Resolution) Regulations 2019 (S.I. No. 127 of 2019)
S. 1348(1) amended with transitional provisions	European Union (Crowdfunding) Regulations 2021 (S.I. No. 702 of 2021), reg. 12
	Finance (Tax Appeals and Prospectus Regulation) Act 2019 (39/2019), ss. 1(2), 15(a)(i), 25(1)	18 December 2019	Finance (Tax Appeals and Prospectus Regulation) Act 2019 (Commencement) Order 2019 (S.I. No. 671 of 2019), art. 2(d)
	Finance (Tax Appeals and Prospectus Regulation) Act 2019 (39/2019), ss. 1(2), 15(a)(ii), 25(1)	18 December 2019	Finance (Tax Appeals and Prospectus Regulation) Act 2019 (Commencement) Order 2019 (S.I. No. 671 of 2019), art. 2(d)
	Finance (Tax Appeals and Prospectus Regulation) Act 2019 (39/2019), ss. 1(2), 15(a)(iii), 25(1)	18 December 2019	Finance (Tax Appeals and Prospectus Regulation) Act 2019 (Commencement) Order 2019 (S.I. No. 671 of 2019), art. 2(d)
	Finance (Tax Appeals and Prospectus Regulation) Act 2019 (39/2019), ss. 1(2), 15(a)(iv), 25(1)	18 December 2019	Finance (Tax Appeals and Prospectus Regulation) Act 2019 (Commencement) Order 2019 (S.I. No. 671 of 2019), art. 2(d)
	Finance (Tax Appeals and Prospectus Regulation) Act 2019 (39/2019), ss. 1(2), 15(a)(ix), 25(1)	18 December 2019	Finance (Tax Appeals and Prospectus Regulation) Act 2019 (Commencement) Order 2019 (S.I. No. 671 of 2019), art. 2(d)
	Finance (Tax Appeals and Prospectus Regulation) Act 2019 (39/2019), ss. 1(2), 15(a)(v), 25(2)(a)	18 December 2019	Finance (Tax Appeals and Prospectus Regulation) Act 2019 (Commencement) Order 2019 (S.I. No. 671 of 2019), art. 2(d)
	Finance (Tax Appeals and Prospectus Regulation) Act 2019 (39/2019), ss. 1(2), 15(a)(vi), 25(1)	18 December 2019	Finance (Tax Appeals and Prospectus Regulation) Act 2019 (Commencement) Order 2019 (S.I. No. 671 of 2019), art. 2(d)
	Finance (Tax Appeals and Prospectus Regulation) Act 2019 (39/2019), ss. 1(2), 15(a)(vii), 25(2)(a)	18 December 2019	Finance (Tax Appeals and Prospectus Regulation) Act 2019 (Commencement) Order 2019 (S.I. No. 671 of 2019), art. 2(d)
	Finance (Tax Appeals and Prospectus Regulation) Act 2019 (39/2019), ss. 1(2), 15(a)(viii), 25(1)	18 December 2019	Finance (Tax Appeals and Prospectus Regulation) Act 2019 (Commencement) Order 2019 (S.I. No. 671 of 2019), art. 2(d)
	Finance (Tax Appeals and Prospectus Regulation) Act 2019 (39/2019), ss. 1(2), 15(a)(x), 25(1)	18 December 2019	Finance (Tax Appeals and Prospectus Regulation) Act 2019 (Commencement) Order 2019 (S.I. No. 671 of 2019), art. 2(d)
S. 1348(2) substituted with transitional provisions	Finance (Tax Appeals and Prospectus Regulation) Act 2019 (39/2019), ss. 1(2), 15(b), 25(1)	18 December 2019	Finance (Tax Appeals and Prospectus Regulation) Act 2019 (Commencement) Order 2019 (S.I. No. 671 of 2019), art. 2(d)
S. 1349(1)(vi) amended with transitional provisions	Finance (Tax Appeals and Prospectus Regulation) Act 2019 (39/2019), ss. 1(2), 16(a), 25(1)	18 December 2019	Finance (Tax Appeals and Prospectus Regulation) Act 2019 (Commencement) Order 2019 (S.I. No. 671 of 2019), art. 2(d)
S. 1349(1)(vii) deleted with transitional provisions	Finance (Tax Appeals and Prospectus Regulation) Act 2019 (39/2019), ss. 1(2), 16(b), 25(1)	18 December 2019	Finance (Tax Appeals and Prospectus Regulation) Act 2019 (Commencement) Order 2019 (S.I. No. 671 of 2019), art. 2(d)
S. 1349(1)(viii) deleted with transitional provisions	Finance (Tax Appeals and Prospectus Regulation) Act 2019 (39/2019), ss. 1(2), 16(b), 25(1)	18 December 2019	Finance (Tax Appeals and Prospectus Regulation) Act 2019 (Commencement) Order 2019 (S.I. No. 671 of 2019), art. 2(d)
S. 1350(1) substituted with transitional provisions	Finance (Tax Appeals and Prospectus Regulation) Act 2019 (39/2019), ss. 1(2), 17(a), 25(1)	18 December 2019	Finance (Tax Appeals and Prospectus Regulation) Act 2019 (Commencement) Order 2019 (S.I. No. 671 of 2019), art. 2(d)
S. 1350(1) substituted	European Union (Prospectus) Regulations 2019 (S.I. No. 380 of 2019), regs. 1(2), 40(a)	21 July 2019	European Union (Prospectus) Regulations 2019 (S.I. No. 380 of 2019), reg. 1(2)
S. 1350(1A) deleted with transitional provisions	Finance (Tax Appeals and Prospectus Regulation) Act 2019 (39/2019), ss. 1(2), 17(b), 25(1)	18 December 2019	Finance (Tax Appeals and Prospectus Regulation) Act 2019 (Commencement) Order 2019 (S.I. No. 671 of 2019), art. 2(d)
S. 1350(1A) inserted	European Union (Prospectus) Regulations 2019 (S.I. No. 380 of 2019), regs. 1(2), 40(b)	21 July 2019	European Union (Prospectus) Regulations 2019 (S.I. No. 380 of 2019), reg. 1(2)
S. 1351(a)(II) amended with transitional provisions	Finance (Tax Appeals and Prospectus Regulation) Act 2019 (39/2019), ss. 1(2), 18, 25(1)	18 December 2019	Finance (Tax Appeals and Prospectus Regulation) Act 2019 (Commencement) Order 2019 (S.I. No. 671 of 2019), art. 2(d)
S. 1354(1)(a) substituted with transitional provisions	Finance (Tax Appeals and Prospectus Regulation) Act 2019 (39/2019), ss. 1(2), 19(a), 25(1)	18 December 2019	Finance (Tax Appeals and Prospectus Regulation) Act 2019 (Commencement) Order 2019 (S.I. No. 671 of 2019), art. 2(d)
S. 1354(1)(b) amended with transitional provisions	Finance (Tax Appeals and Prospectus Regulation) Act 2019 (39/2019), ss. 1(2), 19(b), 25(1)	18 December 2019	Finance (Tax Appeals and Prospectus Regulation) Act 2019 (Commencement) Order 2019 (S.I. No. 671 of 2019), art. 2(d)
S. 1356 application extended	European Union (Prospectus) Regulations 2019 (S.I. No. 380 of 2019), regs. 1(2), 33(8)	21 July 2019	European Union (Prospectus) Regulations 2019 (S.I. No. 380 of 2019), reg. 1(2)
S. 1357(1) amended with transitional provisions	Finance (Tax Appeals and Prospectus Regulation) Act 2019 (39/2019), ss. 1(2), 20(a), 25(1)	18 December 2019	Finance (Tax Appeals and Prospectus Regulation) Act 2019 (Commencement) Order 2019 (S.I. No. 671 of 2019), art. 2(d)
S. 1357(2) amended with transitional provisions	Finance (Tax Appeals and Prospectus Regulation) Act 2019 (39/2019), ss. 1(2), 20(b), 25(1)	18 December 2019	Finance (Tax Appeals and Prospectus Regulation) Act 2019 (Commencement) Order 2019 (S.I. No. 671 of 2019), art. 2(d)
S. 1361(1) amended with transitional provisions	Finance (Tax Appeals and Prospectus Regulation) Act 2019 (39/2019), ss. 1(2), 21(a)(i), 25(2)(b)	18 December 2019	Finance (Tax Appeals and Prospectus Regulation) Act 2019 (Commencement) Order 2019 (S.I. No. 671 of 2019), art. 2(d)
S. 1361(1)(a) substituted with transitional provisions	Finance (Tax Appeals and Prospectus Regulation) Act 2019 (39/2019), ss. 1(2), 21(a)(ii). 25(2)(b)	18 December 2019	Finance (Tax Appeals and Prospectus Regulation) Act 2019 (Commencement) Order 2019 (S.I. No. 671 of 2019), art. 2(d)
S. 1361(3) substituted with transitional provisions	Finance (Tax Appeals and Prospectus Regulation) Act 2019 (39/2019), ss. 1(2), 21(b), 25(2)(b)	18 December 2019	Finance (Tax Appeals and Prospectus Regulation) Act 2019 (Commencement) Order 2019 (S.I. No. 671 of 2019), art. 2(d)
S. 1361(5) inserted with transitional provisions	Finance (Tax Appeals and Prospectus Regulation) Act 2019 (39/2019), ss. 1(2), 21(c), 25(2)(b)	18 December 2019	Finance (Tax Appeals and Prospectus Regulation) Act 2019 (Commencement) Order 2019 (S.I. No. 671 of 2019), art. 2(d)
S. 1361(6) inserted with transitional provisions	Finance (Tax Appeals and Prospectus Regulation) Act 2019 (39/2019), ss. 1(2), 21(c), 25(2)(b)	18 December 2019	Finance (Tax Appeals and Prospectus Regulation) Act 2019 (Commencement) Order 2019 (S.I. No. 671 of 2019), art. 2(d)
S. 1361(7) inserted with transitional provisions	Finance (Tax Appeals and Prospectus Regulation) Act 2019 (39/2019), ss. 1(2), 21(c), 25(2)(b)	18 December 2019	Finance (Tax Appeals and Prospectus Regulation) Act 2019 (Commencement) Order 2019 (S.I. No. 671 of 2019), art. 2(d)
S. 1361(8) inserted with transitional provisions	Finance (Tax Appeals and Prospectus Regulation) Act 2019 (39/2019), ss. 1(2), 21(c), 25(2)(b)	18 December 2019	Finance (Tax Appeals and Prospectus Regulation) Act 2019 (Commencement) Order 2019 (S.I. No. 671 of 2019), art. 2(d)
S. 1361(9) inserted with transitional provisions	Finance (Tax Appeals and Prospectus Regulation) Act 2019 (39/2019), ss. 1(2), 21(c), 25(2)(b)	18 December 2019	Finance (Tax Appeals and Prospectus Regulation) Act 2019 (Commencement) Order 2019 (S.I. No. 671 of 2019), art. 2(d)
S. 1363(1) amended with transitional provisions	Finance (Tax Appeals and Prospectus Regulation) Act 2019 (39/2019), ss. 1(2), 22(a), 25(1)	18 December 2019	Finance (Tax Appeals and Prospectus Regulation) Act 2019 (Commencement) Order 2019 (S.I. No. 671 of 2019), art. 2(d)
S. 1363(2) amended with transitional provisions	Finance (Tax Appeals and Prospectus Regulation) Act 2019 (39/2019), ss. 1(2), 22(b)(i), 25(1)	18 December 2019	Finance (Tax Appeals and Prospectus Regulation) Act 2019 (Commencement) Order 2019 (S.I. No. 671 of 2019), art. 2(d)
S. 1363(2)(a) amended with transitional provisions	Finance (Tax Appeals and Prospectus Regulation) Act 2019 (39/2019), ss. 1(2), 22(b)(ii), 25(1)	18 December 2019	Finance (Tax Appeals and Prospectus Regulation) Act 2019 (Commencement) Order 2019 (S.I. No. 671 of 2019), art. 2(d)
S. 1363(2)(b) amended with transitional provisions	Finance (Tax Appeals and Prospectus Regulation) Act 2019 (39/2019), ss. 1(2), 22(b)(i), 25(1)	18 December 2019	Finance (Tax Appeals and Prospectus Regulation) Act 2019 (Commencement) Order 2019 (S.I. No. 671 of 2019), art. 2(d)
S. 1363(3) deleted with transitional provisions	Finance (Tax Appeals and Prospectus Regulation) Act 2019 (39/2019), ss. 1(2), 22(c), 25(1)	18 December 2019	Finance (Tax Appeals and Prospectus Regulation) Act 2019 (Commencement) Order 2019 (S.I. No. 671 of 2019), art. 2(d)
S. 1363(4) amended with transitional provisions	Finance (Tax Appeals and Prospectus Regulation) Act 2019 (39/2019), ss. 1(2), 22(d), 25(1)	18 December 2019	Finance (Tax Appeals and Prospectus Regulation) Act 2019 (Commencement) Order 2019 (S.I. No. 671 of 2019), art. 2(d)
S. 1363(6) amended with transitional provisions	Finance (Tax Appeals and Prospectus Regulation) Act 2019 (39/2019), ss. 1(2), 22(e), 25(1)	18 December 2019	Finance (Tax Appeals and Prospectus Regulation) Act 2019 (Commencement) Order 2019 (S.I. No. 671 of 2019), art. 2(d)
S. 1363(7) substituted with transitional provisions	Finance (Tax Appeals and Prospectus Regulation) Act 2019 (39/2019), ss. 1(2), 22(f), 25(1)	18 December 2019	Finance (Tax Appeals and Prospectus Regulation) Act 2019 (Commencement) Order 2019 (S.I. No. 671 of 2019), art. 2(d)
S. 1363(8) amended with transitional provisions	Finance (Tax Appeals and Prospectus Regulation) Act 2019 (39/2019), ss. 1(2), 22(g), 25(1)	18 December 2019	Finance (Tax Appeals and Prospectus Regulation) Act 2019 (Commencement) Order 2019 (S.I. No. 671 of 2019), art. 2(d)
S. 1364 substituted with transitional provisions	Finance (Tax Appeals and Prospectus Regulation) Act 2019 (39/2019), ss. 1(2), 23, 25(1)	18 December 2019	Finance (Tax Appeals and Prospectus Regulation) Act 2019 (Commencement) Order 2019 (S.I. No. 671 of 2019), art. 2(d)
S. 1365 substituted	Finance (Certain European Union and Intergovernmental Obligations) Act 2016 (13/2016), s. 8(a)	26 October 2016	Commenced on enactment
S. 1366 deleted	Finance (Certain European Union and Intergovernmental Obligations) Act 2016 (13/2016), s. 8(b)	26 October 2016	Commenced on enactment
S. 1367 deleted	Finance (Certain European Union and Intergovernmental Obligations) Act 2016 (13/2016), s. 8(b)	26 October 2016	Commenced on enactment
S. 1368 substituted	Finance (Certain European Union and Intergovernmental Obligations) Act 2016 (13/2016), s. 8(c)	26 October 2016	Commenced on enactment
S. 1369(1) amended	Finance (Certain European Union and Intergovernmental Obligations) Act 2016 (13/2016), s. 8(d)(i)	26 October 2016	Commenced on enactment
S. 1369(2) amended	Finance (Certain European Union and Intergovernmental Obligations) Act 2016 (13/2016), s. 8(d)(ii)	26 October 2016	Commenced on enactment
S. 1370(3), (8) deleted	Finance (Certain European Union and Intergovernmental Obligations) Act 2016 (13/2016), s. 8(e)(ii)	26 October 2016	Commenced on enactment
S. 1370(5) amended	Finance (Certain European Union and Intergovernmental Obligations) Act 2016 (13/2016), s. 8(e)(i)	26 October 2016	Commenced on enactment
S. 1371(1) amended	Finance (Certain European Union and Intergovernmental Obligations) Act 2016 (13/2016), s, 8(f)	26 October 2016	Commenced on enactment
S. 1373 applied with modifications	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 38(1)	1 January 2020	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 1373 references construed	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 8(1), 38(3)	1 January 2020	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 1373(4) applied with modifications	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 38(2)	1 January 2020	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 1373(7) substituted	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 82	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), arts. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
	European Union (Traded Companies - Corporate Governance Statements) Regulations 2015 (S.I. No. 423 of 2015), regs. 3, 4
S. 1376(3) amended	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 84	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), arts. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 1378 amended	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 88(d)	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), arts. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
Chapter 5 (s. 1384A) inserted	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 83	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), arts. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 1390(2)(e) substituted	European Union (Cross - Border Conversions, Mergers and Divisions) Regulations 2023 (S.I. No. 233 of 2023, regs. 1(2), 95 and sch. 4 ref. 1	24 May 2023	European Union (Cross - Border Conversions, Mergers and Divisions) Regulations 2023 (S.I. No. 233 of 2023, reg. 1(2)
S. 1400A inserted	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 85	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), arts. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 1401A inserted	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 86	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), arts. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 1401A(4) amended	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 49	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1428A inserted	European Union (Bank Recovery and Resolution) Regulations 2019 (S.I. No. 127 of 2019), reg. 4(j)	29 March 2019	European Union (Bank Recovery and Resolution) Regulations 2019 (S.I. No. 127 of 2019)
S. 1428A(1)(d) amended	European Union (Bank Recovery and Resolution) (Amendment) Regulations 2020 (S.I. No. 713 of 2020), regs. 1(2), 46(a)(i)	28 December 2020	European Union (Bank Recovery and Resolution) (Amendment) Regulations 2020 (S.I. No. 713 of 2020), reg. 1(2),
S. 1428A(1A) inserted	European Union (Bank Recovery and Resolution) (Amendment) Regulations 2020 (S.I. No. 713 of 2020), regs. 1(2), 46(a)(ii)	28 December 2020	European Union (Bank Recovery and Resolution) (Amendment) Regulations 2020 (S.I. No. 713 of 2020), reg. 1(2),
S. 1428A(3) amended	European Union (Bank Recovery and Resolution) (Amendment) Regulations 2020 (S.I. No. 713 of 2020), regs. 1(2), 46(a)(iii)	28 December 2020	European Union (Bank Recovery and Resolution) (Amendment) Regulations 2020 (S.I. No. 713 of 2020), reg. 1(2),
S. 1428A(5) amended	European Union (Bank Recovery and Resolution) (Amendment) Regulations 2020 (S.I. No. 713 of 2020), regs. 1(2), 46(b)(v)	28 December 2020	European Union (Bank Recovery and Resolution) (Amendment) Regulations 2020 (S.I. No. 713 of 2020), reg. 1(2),
S. 1438(3) amended	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 50	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1441 repealed	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 3(1)(k)	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1441(3)(f) substituted	European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), regs. 1(2), 30	17 June 2016	European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), reg. 1(2)
S. 1448 repealed	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 3(1)(l)	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1448(1) substituted	European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), regs. 1(2), 31(a)	17 June 2016	European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), reg. 1(2)
S. 1448(2) amended	European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), regs. 1(2), 31(b)(i), (ii)	17 June 2016	European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014 Regulations 2016 (S.I. No. 312 of 2016), reg. 1(2)
Pt. 26 (ss. 1449-1460) inserted	Companies (Accounting) Act 2017 (9/2017), ss. 1(2), 87	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), arts. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
Pt. 26 (ss. 1449-1460) applied with modifications	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 39(1)	1 January 2020	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
Pt. 26 (ss. 1449-1460) references construed	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 8(1) 39(2)	1 January 2020	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 8(2) 39(3)	1 January 2020	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 1458 applied with modifications	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 40	1 January 2020	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 1458(4) application extended	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 42(1)-(3), 42(15)	1 January 2020	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 1459 application extended	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 42(5)(a), 42(5)(b), 42(6), 42(16)	1 January 2020	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
S. 1460 application extended	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 42(5)(a), 42(5)(b), 42(6), 42(16)	1 January 2020	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
Pt. 27 (ss. 1461-1584) inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1461 inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1462 inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1463 inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1464 inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1465 inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1466 inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1467 inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1468 inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1469 inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1470 inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1471 inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1472 inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1473 inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1474 inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1474(1) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 288	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 1474(2) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 289	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 1475 inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1476 inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1477 inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1478 inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1479 inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1480 inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1481 inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1482 inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1483 inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1484 inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1484(1) amended	European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), regs. 1(2), 23	6 July 2024	European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), reg. 1(2)
S. 1485 inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1486 inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1487 inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1488 inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1489 inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1490 inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1491 inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1492 inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1493 inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1494 inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1495 inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1496 inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1497 inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1498 inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1499 inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1500 inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1500(3) references construed	13/2021, s. 4(2), schedule 2	28 July 2021	Criminal Justice (Perjury and Related Offences) Act 2021 (Commencement) Order 2021 (S.I. No. 378 of 2021), art. 2
S. 1501 inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1502 inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1503 inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1504 inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1505 inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1506 inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1507 inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1508 inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1509 inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1510 inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1511 inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1512 inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1512(3)(a) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 290	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 1513 inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1514 inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1515 inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1516 inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1517 inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1518 inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1519 inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1520 inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1521 inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1522 inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1523 inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1524 inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1525 inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1526 inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1527 inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1528 inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1529 inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1529(4)(b) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 291	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
S. 1530 inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1531 inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1532 inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1533 inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1534 inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1535 inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1536 inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1537 inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1538 inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1539 inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1540 inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1541 inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1542 inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1543 inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1544 inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1545 inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1546 inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1547 inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1548 inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1549 inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1550 inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1551 inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1551(11)(c) amended with transitional provisions	Finance (Tax Appeals and Prospectus Regulation) Act 2019 (39/2019), ss. 1(2), 24, 25(1)	18 December 2019	Finance (Tax Appeals and Prospectus Regulation) Act 2019 (Commencement) Order 2019 (S.I. No. 671 of 2019), art. 2(d)
S. 1551(13)(a) amended	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 88(a)		Not yet commenced. Commencement order required under s. 1(2)
S. 1551(13)(b)(ii) amended	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 88(b)(i)		Not yet commenced. Commencement order required under s. 1(2)
S. 1551(13)(b)(iii) inserted	Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (44/2024), ss. 1(2), 88(b)(ii)		Not yet commenced. Commencement order required under s. 1(2)
S. 1552 inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1553 inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1554 inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1555 inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1556 inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1557 inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1558 inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1559 inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1560 inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1561 inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1562 inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1563 inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1564 inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1565 inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1566 inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1567 inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1568 inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1569 inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1570 inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1571 inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1572 inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1573 inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1574 inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1575 inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1576 inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1577 inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1578 inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1579 inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1580 inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1581 inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1582 inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1583 inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
S. 1584 inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 51	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
Part 28 (ss. 1585-1648) inserted	European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), regs. 1(2), 24	6 July 2024	European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), reg. 1(2)
S. 1587(2) amended	European Union (Corporate Sustainability Reporting) (No. 2) Regulations 2024 (S.I. No. 498 of 2024), reg. 3	1 October 2024	European Union (Corporate Sustainability Reporting) (No. 2) Regulations 2024 (S.I. No. 498 of 2024)
S. 1594(4) substituted	European Union (Corporate Sustainability Reporting) (No. 2) Regulations 2024 (S.I. No. 498 of 2024), reg. 4	1 October 2024	European Union (Corporate Sustainability Reporting) (No. 2) Regulations 2024 (S.I. No. 498 of 2024)
S. 1598(4) substituted	European Union (Corporate Sustainability Reporting) (No. 2) Regulations 2024 (S.I. No. 498 of 2024), reg. 5	1 October 2024	European Union (Corporate Sustainability Reporting) (No. 2) Regulations 2024 (S.I. No. 498 of 2024)
Sch. 3 references to shares or share capital in relation to a qualifying partnership construed in accordance with s. 275(3)	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 8(6)	1 January 2020	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
Sch. 3 substituted	Companies (Accounting) Act 2017 (9/2017), s. 1(2), s. 89(a), sch. 1	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
Sch. 3A inserted	Companies (Accounting) Act 2017 (9/2017), s. 1(2), s. 89(b), sch. 2	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
Sch. 3A references to shares or share capital in relation to a qualifying partnership construed in accordance with s. 275(3)	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 8(6)	1 January 2020	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
Sch. 3B inserted	Companies (Accounting) Act 2017 (9/2017), s. 1(2), s. 89(c), sch. 3	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
Sch. 3B references to shares or share capital in relation to a qualifying partnership construed in accordance with s. 275(3)	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 8(6)	1 January 2020	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
Sch. 4 references to shares or share capital in relation to a qualifying partnership construed in accordance with s. 275(3)	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 8(6)	1 January 2020	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
Sch. 4 substituted	Companies (Accounting) Act 2017 (9/2017), s. 1(2), s. 89(d), sch. 4	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
Sch. 4A inserted	Companies (Accounting) Act 2017 (9/2017), s. 1(2), s. 89(e), sch. 5	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
Sch. 4A references to shares or share capital in relation to a qualifying partnership construed in accordance with s. 275(3)	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), regs. 1(2), 8(6)	1 January 2020	European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 1(2)
Sch. 5(5) substituted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 52	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
Sch. 6, para. 5(1) amended	Finance (Certain European Union and Intergovernmental Obligations) Act 2016 (13/2016), s. 8(g)(i), (ii), (iii)	26 October 2016	Commenced on enactment
Sch. 6 para. 7(5) amended	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 12(1), sch. 2 ref. 292	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
Sch. 18 inserted	Companies (Accounting) Act 2017 (9/2017), s. 1(2), s. 89(f), sch. 6	9 June 2017	Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
Sch. 19 inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 53(a), sch. 1	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
Sch. 20 inserted	Companies (Statutory Audits) Act 2018 (22/2018), ss. 1(8), 53(b), sch. 2	21 September 2018	Companies (Statutory Audits) Act 2018 (Commencement) Order 2018 (S.I. No. 366 of 2018), art. 2
Sch. 21 inserted	European Union (Shareholders’ Rights) Regulations 2020 (S.I. No. 81 of 2020), regs. 1(3), 8, schedule
Sch. 22 inserted	Companies (Corporate Enforcement Authority) Act 2021 (48/2021), s. 1(3), s. 11, sch. 1	6 July 2022	Companies (Corporate Enforcement Authority) Act 2021 (Commencement) Order 2022 (S.I. No. 335 of 2022), art. 2
Schs. 23, 24 inserted	European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), regs. 1(2), 25	6 July 2024	European Union (Corporate Sustainability Reporting) Regulations 2024 (S.I. No. 336 of 2024), reg. 1(2)

SIs made under the Act

Section	SIs made under the Act
Numerous sections	Companies Act 2014 (Forms) Regulations 2015 (S.I. No. 147 of 2015)
S. 5(7) and sch. 6 para. 3, continued in force	Companies (Auditing and Accounting) Act 2003 (Prescribed Accountancy Bodies) Regulations 2006 (S.I. No. 57 of 2006)
	Companies (Auditing and Accounting) Act 2003 (Prescribed Bodies for Disclosure of Information) Regulations 2006 (S.I. No. 619 of 2006)
	Companies (Auditing and Accounting) Act 2003 (Prescribed Persons) Regulations 2011 (S.I. No. 113 of 2011)
	Companies (Auditing and Accounting) Act 2003 (Procedures Governing the Conduct of Section 23 Enquiries) Regulations 2012 (S.I. No. 96 of 2012)
	Companies (Auditing and Accounting) Act 2003 (Procedures Governing the Conduct of Section 24 Investigations) Regulations 2012 (S.I. No. 97 of 2012)
S. 5(7) and sch. 6 para. 5(1)(a), continued in force	Prospectus (Directive 2003/71/EC) Regulations 2005 (S.I. No. 324 of 2005)
	Prospectus (Directive 2003/71/EC) (Amendment) Regulations 2012 (S.I. No. 239 of 2012)
	Prospectus (Directive 2003/71/EC) (Amendment) (No. 2) Regulations 2012 (S.I. No. 317 of 2012)
S. 5(7) and sch. 6 para. 5(1)(b), continued in force	Market Abuse (Directive 2003/6/EC) Regulations 2005 (S.I. No. 342 of 2005)
	Market Abuse (Directive 2003/6/EC) (Amendment) Regulations 2012 (S.I. No. 315 of 2012)
S. 5(7) and sch. 6 para. 5(1)(c), continued in force	Transparency (Directive 2004/109/EC) Regulations 2007 (S.I. No. 277 of 2007)
	Transparency (Directive 2004/109/EC) (Amendment) Regulations 2010 (S.I. No. 102 of 2010)
	Transparency (Directive 2004/109/EC) (Amendment) Regulations 2012 (S.I. No. 238 of 2012)
	Transparency (Directive 2004/109/EC) (Amendment) (No. 2) Regulations 2012 (S.I. No. 316 of 2012)
S. 5(7) and sch. 6 para. 5(2), continued in force	Companies Act, 1990 (Uncertificated Securities) Regulations 1996 (S.I. No. 68 of 1996)
S. 5(7) and sch. 6 para. 5(3), continued in force	Companies Act 1990 (Prescribed Alternative Accounting Standards Bodies) Regulations 2005 (S.I. No. 382 of 2005)
S. 12	Companies Act 2014 (Disqualification and Restriction Undertakings) Regulations 2022 (S.I. No. 646 of 2022)
	Companies Act 2014 (Forms) (No. 2) Regulations 2018 (S.I. No. 242 of 2018)
	Companies Act 2014 (Forms) Regulations 2018 (S.I. No. 95 of 2018)
	Companies Act 2014 (Forms) Regulations 2016 (S.I. No. 623 of 2016)
	Companies Act 2014 (Section 839) Regulations 2016 (S.I. No. 147 of 2016)
	Companies Act 2014 (Section 580(4)) (Revocation) Regulations 2015 (S.I. No. 499 of 2015)
	Companies Act 2014 (Section 682) (Revocation) Regulations 2015 (S.I. No. 497 of 2015)
	Companies Act 2014 (Disqualification and Restriction Undertakings) Regulations 2015 (S.I. No. 222 of 2015)
	Companies Act 2014 (Section 682) Regulations 2015 (S.I. No. 221 of 2015)
	Companies Act 2014 (Section 623 Account) Regulations 2015 (S.I. No. 219 of 2015)
	Companies Act 2014 (Section 208 Report) Regulations 2015 (S.I. No. 218 of 2015)
	Companies Act 2014 (Section 580(4) Members’ Voluntary Winding Up Report) Regulations 2015 (S.I. No. 217 of 2015)
	Companies Act 2014 (Part 14 Prescribed Officers) Regulations 2015 (S.I. No. 216 of 2015)
	Companies Act 2014 (Bonding) Order 2015 (S.I. No. 215 of 2015)
	Companies Act 2014 (Recognised Stock Exchanges) Regulations 2015 (S.I. No. 214 of 2015)
	Companies Act 2014 (Fees) Regulations 2015 (S.I. No. 213 of 2015)
	Companies Act 2014 (Forms) (No. 2) Regulations 2015 (S.I. No. 212 of 2015)
S. 12(1)	Companies Act 2014 (Section 682) Regulations 2023 (S.I. No. 474 of 2023)
	Companies Act 2014 (Forms) Regulations 2023 (S.I. No. 295 of 2023)
	Companies Act 2014 (Fees) Regulations 2023 (S.I. No. 294 of 2023)
	Companies Act 2014 (Section 897) Order 2023 (S.I. No. 293 of 2023)
	Companies Act 2014 (Section 897) Order 2021 (S.I. No. 676 of 2021)
	Companies Act 2014 (Prescribed Form and Notice) Regulations 2021 (S.I. No. 675 of 2021)
	Companies Act 2014 (Fees) (No. 2) Regulations 2021 (S.I. No. 674 of 2021)
	Companies Act 2014 (Forms) Regulations 2021 (S.I. No. 396 of 2021)
	Companies Act 2014 (Fees) Regulations 2021 (S.I. No. 395 of 2021)
	Companies Act 2014 (Section 897) Order 2020 (S.I. No. 629 of 2020)
	Companies Act 2014 (Form and Content of Documents Delivered to Registrar) Regulations 2020 (S.I. No. 628 of 2020)
	Companies Act 2014 (Forms) Regulations 2020 (S.I. No. 627 of 2020)
	Companies Act 2014 (Fees) Regulations 2020 (S.I. No. 626 of 2020)
	Companies Act 1990 (Uncertificated Securities) (Amendment) Regulations 2020 (S.I. No. 609 of 2020)
	Companies Act 2014 (Prescribed Professional Bodies) Regulations 2018 (S.I. No. 570 of 2018)
	Companies Act 2014 (Section 457) Regulations 2015 (S.I. No. 498 of 2015)
	Companies Act 2014 (Section 150) (No. 2) Regulations 2015 (S.I. No. 543 of 2015)
	Companies Act 2014 (Section 150) Regulations 2015 (S.I. No. 225 of 2015)
S. 12A(1)	Companies Act 2014 (Section 12A(1)) (Covid-19) Order 2023 (S.I. No. 646 of 2023)
	Companies Act 2014 (Section 12A(1)) (Covid-19) (No. 2) Order 2022 (S.I. No. 648 of 2022)
	Companies Act 2014 (Section 12A(1)) (Covid-19) Order 2022 (S.I. No. 220 of 2022)
	Companies Act 2014 (Section 12A(1))(Covid-19) (No. 2) Order 2021 (S.I. No. 725 of 2021)
	Companies Act 2014 (Section 12A(1)) (Covid-19) Order 2021 (S.I. No. 254 of 2021)
	Companies Act 2014 (Section 12A(1)) (Covid-19) Order 2020 (S.I. No. 672 of 2020)
S. 22(2)	Companies Act 2014 (Forms) Regulations 2023 (S.I. No. 295 of 2023)
	Companies Act 2014 (Forms) Regulations 2020 (S.I. No. 627 of 2020)
S. 28(2)	Companies Act 2014 (Fees) Regulations 2023 (S.I. No. 294 of 2023)
	Companies Act 2014 (Fees) (No. 2) Regulations 2021 (S.I. No. 674 of 2021)
	Companies Act 2014 (Fees) Regulations 2021 (S.I. No. 395 of 2021)
	Companies Act 2014 (Fees) Regulations 2020 (S.I. No. 626 of 2020)
	Companies Act 2014 (Fees) Regulations 2015 (S.I. No. 213 of 2015)
S. 28(8)	Companies Act 2014 (Fees) Regulations 2023 (S.I. No. 294 of 2023)
	Companies Act 2014 (Fees) (No. 2) Regulations 2021 (S.I. No. 674 of 2021)
	Companies Act 2014 (Fees) Regulations 2021 (S.I. No. 395 of 2021)
	Companies Act 2014 (Fees) Regulations 2020 (S.I. No. 626 of 2020)
	Companies Act 2014 (Fees) Regulations 2015 (S.I. No. 213 of 2015)
S. 83(6)	Companies Act 2014 (Forms) (No. 2) Regulations 2015 (S.I. No. 212 of 2015)
S. 137	Companies Act 2014 (Bonding) Order 2015 (S.I. No. 215 of 2015)
S. 149(8)	Companies Act 2014 (Forms) Regulations 2023 (S.I. No. 295 of 2023)
S. 150	Companies Act 2014 (Section 150) (No. 2) Regulations 2015 (S.I. No. 543 of 2015)
	Companies Act 2014 (Section 150) Regulations 2015 (S.I. No. 225 of 2015)
S. 152(3)	Companies Act 2014 (Forms) Regulations 2023 (S.I. No. 295 of 2023)
S. 208	Companies Act 2014 (Section 208 Report) Regulations 2015 (S.I. No. 218 of 2015)
S. 343(4)	Companies Act 2014 (Forms) Regulations 2023 (S.I. No. 295 of 2023)
	Companies Act 2014 (Forms) Regulations 2020 (S.I. No. 627 of 2020)
	Companies Act 2014 (Forms) Regulations 2018 (S.I. No. 95 of 2018)
S. 414(1)	Companies Act 2014 (Fees) Regulations 2023 (S.I. No. 294 of 2023)
	Companies Act 2014 (Fees) (No. 2) Regulations 2021 (S.I. No. 674 of 2021)
	Companies Act 2014 (Fees) Regulations 2021 (S.I. No. 395 of 2021)
	Companies Act 2014 (Fees) Regulations 2020 (S.I. No. 626 of 2020)
S. 414(2)	Companies Act 2014 (Fees) Regulations 2023 (S.I. No. 294 of 2023)
	Companies Act 2014 (Fees) (No. 2) Regulations 2021 (S.I. No. 674 of 2021)
	Companies Act 2014 (Fees) Regulations 2021 (S.I. No. 395 of 2021)
	Companies Act 2014 (Fees) Regulations 2020 (S.I. No. 626 of 2020)
	Companies Act 2014 (Fees) Regulations 2015 (S.I. No. 213 of 2015)
S. 430(3)	Companies Act 2014 (Forms) Regulations 2020 (S.I. No. 627 of 2020)
S. 436(1)	Companies Act 2014 (Forms) Regulations 2020 (S.I. No. 627 of 2020)
S. 441(2)(b)	Companies Act 2014 (Forms) Regulations 2020 (S.I. No. 627 of 2020)
S. 448	Companies Act 2014 (Prescribed Professional Bodies) Regulations 2018 (S.I. No. 570 of 2018)
S. 457(4), (6)	Companies Act 2014 (Section 457) Regulations 2015 (S.I. No. 498 of 2015)
S. 558	Companies Act 2014 (Prescribed Professional Bodies) Regulations 2018 (S.I. No. 570 of 2018)
S. 558B(4)(b)	Companies Act 2014 (Prescribed Form and Notice) Regulations 2021 (S.I. No. 675 of 2021)
S. 558J(2)(a)	Companies Act 2014 (Prescribed Form and Notice) Regulations 2021 (S.I. No. 675 of 2021)
S. 558J(3)	Companies Act 2014 (Prescribed Form and Notice) Regulations 2021 (S.I. No. 675 of 2021)
S. 558K(2)(a)	Companies Act 2014 (Prescribed Form and Notice) Regulations 2021 (S.I. No. 675 of 2021)
S. 558U(2)	Companies Act 2014 (Prescribed Form and Notice) Regulations 2021 (S.I. No. 675 of 2021)
S. 558W(3)	Companies Act 2014 (Prescribed Form and Notice) Regulations 2021 (S.I. No. 675 of 2021)
S. 558Z(2)	Companies Act 2014 (Prescribed Form and Notice) Regulations 2021 (S.I. No. 675 of 2021)
S. 558ZC(2)	Companies Act 2014 (Prescribed Form and Notice) Regulations 2021 (S.I. No. 675 of 2021)
S. 564	Superior Courts (Companies Act 2014) (No. 2) 2015 (S.I. No. 616 of 2015)
	Rules of the Superior Courts (Companies Act 2014) 2015 (S.I. No. 255 of 2015)
S. 580(4)	Companies Act 2014 (Section 580(4)) (Revocation) Regulations 2015 (S.I. No. 499 of 2015)
	Companies Act 2014 (Section 580(4) Members’ Voluntary Winding Up Report) Regulations 2015 (S.I. No. 217 of 2015)
S. 623	Companies Act 2014 (Section 623 Account) Regulations 2015 (S.I. No. 219 of 2015)
S. 633	Companies Act 2014 (Prescribed Fees Category 5 Liquidators) Regulations 2017 (S.I. No. 303 of 2017)
	Companies Act 2014 (Prescribed Forms Category 5 Liquidators) Regulations 2017 (S.I. No. 302 of 2017)
S. 634	Companies Act 2014 (Professional Indemnity Insurance) (Liquidators) Regulations 2016 (S.I. No. 127 of 2016)
S. 682(2)	Companies Act 2014 (Section 682) Regulations 2023 (S.I. No. 474 of 2023)
	Companies Act 2014 (Section 682) (Revocation) Regulations 2015 (S.I. No. 497 of 2015)
	Companies Act 2014 (Section 682) Regulations 2015 (S.I. No. 221 of 2015)
S. 737(1)(b)	Companies Act 2014 (Forms) Regulations 2016 (S.I. No. 623 of 2016)
S. 737(5)	Companies Act 2014 (Fees) Regulations 2023 (S.I. No. 294 of 2023)
	Companies Act 2014 (Fees) (No. 2) Regulations 2021 (S.I. No. 674 of 2021)
	Companies Act 2014 (Fees) Regulations 2021 (S.I. No. 395 of 2021)
	Companies Act 2014 (Fees) Regulations 2020 (S.I. No. 626 of 2020)
	Companies Act 2014 (Fees) Regulations 2015 (S.I. No. 213 of 2015)
S. 813	Companies Act 2014 (Part 14 Prescribed Officers) Regulations 2015 (S.I. No. 216 of 2015)
S. 819	Companies Act 2014 (Part 14 Prescribed Officers) Regulations 2015 (S.I. No. 216 of 2015)
S. 823	Companies Act 2014 (Part 14 Prescribed Officers) Regulations 2015 (S.I. No. 216 of 2015)
S. 839(1)(a)	Companies Act 2014 (Section 839) Regulations 2016 (S.I. No. 147 of 2016)
S. 854	Companies Act 2014 (Disqualification and Restriction Undertakings) Regulations 2022 (S.I. No. 646 of 2022)
	Companies Act 2014 (Disqualification and Restriction Undertakings) Regulations 2015 (S.I. No. 222 of 2015)
S. 863	Companies Act 2014 (Part 14 Prescribed Officers) Regulations 2015 (S.I. No. 216 of 2015)
S. 889	Companies Act 2014 (Fees) Regulations 2020 (S.I. No. 626 of 2020)
	Irish Collective Asset-management Vehicles Act 2015 (Fees) Regulations 2015 (S.I. No. 259 of 2015)
	Companies Act 2014 (Fees) Regulations 2015 (S.I. No. 213 of 2015)
S. 889(1)	Companies Act 2014 (Fees) Regulations 2023 (S.I. No. 294 of 2023)
	Companies Act 2014 (Fees) (No. 2) Regulations 2021 (S.I. No. 674 of 2021)
	Companies Act 2014 (Fees) Regulations 2021 (S.I. No. 395 of 2021)
S. 891	Companies Act 2014 (Fees) Regulations 2020 (S.I. No. 626 of 2020)
	Companies Act 2014 (Fees) Regulations 2015 (S.I. No. 213 of 2015)
S. 891(1)	Companies Act 2014 (Fees) Regulations 2023 (S.I. No. 294 of 2023)
	Companies Act 2014 (Fees) (No. 2) Regulations 2021 (S.I. No. 674 of 2021)
	Companies Act 2014 (Fees) Regulations 2021 (S.I. No. 395 of 2021)
S. 896(2), (3)	Companies Act 2014 (Form and Content of Documents Delivered to Registrar) Regulations 2020 (S.I. No. 628 of 2020)
S. 897	Companies Act 2014 (Section 897) Order 2015 (S.I. No. 203 of 2015)
S. 897(1)	Companies Act 2014 (Section 897) Order 2023 (S.I. No. 293 of 2023)
	Companies Act 2014 (Section 897) Order 2021 (S.I. No. 676 of 2021)
	Companies Act 2014 (Section 897) Order 2020 (S.I. No. 629 of 2020)
	Companies Act 2014 (Section 897) Order 2016 (S.I. No. 458 of 2016)
	Companies Act 2014 (Section 897) Order 2015 (S.I. No. 203 of 2015)
S. 937(1)	Companies Act 2014 (Procedures Governing the Conduct of Section 934 Investigations) Regulations 2020 (S.I. No. 16 of 2020)
S. 937(1)	Companies Act 2014 (Procedures Governing the Conduct of Section 933 Enquiries) Regulations 2019 (S.I. No. 567 of 2019)
S. 938(4)	Companies Act 2014 (Procedures Governing the Conduct of Section 934 Investigations) Regulations 2020 (S.I. No. 16 of 2020)
	Companies Act 2014 (Procedures Governing the Conduct of Section 933 Enquiries) Regulations 2019 (S.I. No. 567 of 2019)
S. 940(2)(e)	Companies Act 2014 (Prescribed Persons) Regulations 2016 (S.I. No. 208 of 2016)
S. 943(1)(h)	Companies Act 2014 (Accounting Standards) (Prescribed Body) Regulations 2018 (S.I. No. 84 of 2018)
S. 944B	Companies Act 2014 (Corporate Enforcement Authority) (Establishment Day) Order 2022 (S.I. No. 337 of 2022)
S. 1072	Companies Act 2014 (Recognised Stock Exchanges) Regulations 2015 (S.I. No. 214 of 2015)
S. 1086	Companies Act 1990 (Uncertificated Securities) (Amendment) Regulations 2020 (S.I. No. 609 of 2020)
S. 1302(2)	Companies Act 2014 (Forms) Regulations 2021 (S.I. No. 396 of 2021)
S. 1304(1)	Companies Act 2014 (Forms) Regulations 2021 (S.I. No. 396 of 2021)
S. 1313	Companies Act 2014 (Section 1313) Regulations 2015 (S.I. No. 223 of 2015)
S. 1313(1)	Companies Act 2014 (Section 1313) Regulations 2017 (S.I. No. 127 of 2017)
	Companies Act 2014 (section 1313) Regulations 2016 (S.I. No. 43 of 2016)
S. 1354	Prospectus (Directive 2003/71/EC) (Amendment) (No. 2) Regulations 2015 (S.I. No. 567 of 2015)
	Prospectus (Directive 2003/71/EC) (Amendment) Regulations 2015 (S.I. No. 406 of 2015)
S. 1363	Central Bank (Investment Market Conduct) Rules 2019 (S.I. No. 366 of 2019)
S. 1370	Central Bank (Investment Market Conduct) Rules 2019 (S.I. No. 366 of 2019)
S. 1380	Transparency (Directive 2004/109/EC) (Amendment) Regulations 2017 (S.I. No. 336 of 2017)
	Transparency (Directive 2004/109/EC) (Amendment) (No. 2) Regulations 2015 (S.I. No. 541 of 2015)
S. 1383	Central Bank (Investment Market Conduct) Rules 2019 (S.I. No. 366 of 2019)
S. 1401A	Companies Act 2014 (Forms) (No. 2) Regulations 2018 (S.I. No. 242 of 2018)
S. 1408(2)	Companies Act 2014 (section 1408(2)) (Relevant Jurisdictions) Regulations 2019 (S.I. No. 192 of 2019)
S. 1412(2)	Companies Act 2014 (section 1412(2)) (Relevant Jurisdictions) Regulations 2019 (S.I. No. 193 of 2019)
S. 1419(3)(b)	Companies Act 2014 (Forms) (No. 2) Regulations 2015 (S.I. No. 212 of 2015)
S. 1419(3)(c)	Companies Act 2014 (Fees) Regulations 2023 (S.I. No. 294 of 2023)
	Companies Act 2014 (Fees) (No. 2) Regulations 2021 (S.I. No. 674 of 2021)
	Companies Act 2014 (Fees) Regulations 2021 (S.I. No. 395 of 2021)
	Companies Act 2014 (Fees) Regulations 2020 (S.I. No. 626 of 2020)
	Companies Act 2014 (Fees) Regulations 2015 (S.I. No. 213 of 2015)

Updated to 16 April 2025 (Act No. 2 of 2025 and S.I. No. 141 of 2025)

Companies Act 2014No. 38 of 2014

Contents

Commencement

Amendments and other effects

SIs made under the Act

Companies Act 2014
No. 38 of 2014