Details of Defendant:
George F. Motyer
Address:
95 Reenrour East, Bantry, Co. Cork
Venue:
Bantry District Court
Judge:
District Judge James McNulty
Alleged Offences:
Contrary to Section 187(1) of the Companies Act 1990, Mr. Motyer acted as auditor of four companies whilst not qualified to do so. A total of six charges were before the Court relating to Mr. Motyer having acted as auditor for one financial year in the case of two companies and for two financial years in the case of two other companies.
Contrary to Section 242(1) of the Companies Act 1990, Mr. Motyer did, in purported compliance with Section 193 of the Companies Act 1990, produce a report purporting to have been signed by a firm of auditors which he knew was false in a material particular. A total of six charges were before the Court relating to this alleged offence in respect of one financial year in the case of two companies and for two financial years in the case of two other companies.
Outcome:
On a plea of guilty, the Court convicted the Defendant of eight charges with a further four charges taken into consideration pursuant to both Sections 187(6) and (9) and Section 242(1) of the Companies Act 1990, details of which are set out below.
The Court imposed fines totalling €400 (€100 on each of four charges under Section 187(6) and (9)), imposed a custodial sentence of 5 months suspended for 3 years in respect of four charges under Section 242(1), took into consideration two further charges under Section 187(6) and (9) and two further charges under Section 242(1) and directed the Defendant to pay a sum of €1,250 as a contribution towards the Prosecutor’s Cost, such sum to be paid within a period of six months from the date of the Court Order. The Court fixed recognisances in the event of an appeal