(i) an auditor is required to make a report, in standard format, to the Director of Corporate Enforcement where in the course of carrying out an audit of financial statements of a company, the auditor is of the opinion that there are reasonable grounds for believing that a category 1 or category 2 offence under the Companies Acts has been committed.  This reporting obligation arises under section 393 of the Companies Act, 2014, or;

(ii) a prescribed professional body must make a report, in standard format, to the Director of Corporate Enforcement of its finding of a disciplinary committee or tribunal that one of its members during the course of conducting (a) a winding-up, or (b) a receivership or (c) an examinership has not maintained appropriate records or has committed a category 1 or 2 offence.  This reporting obligations arises under Section 688,  Section 448 and Section 558 of the Companies Act, 2014, or;

(iii) A recognised body of accountants to make a report, in a standard format, to the Director of Corporate Enforcement that it has reasonable grounds for believing that Category 1 or 2 offence under the Companies Acts may have been committed by a person while the person was a member of the body.  This reporting obligation arises under section 931 (4) of the Companies Act, 2014.

The Form also sets out the type of information that is required to enable the report to be properly evaluated by the Director and his staff.  If an auditor, prescribed professional body or recognised accountancy body has formed the opinion that an indictable offence has occurred within the meaning of the above sections, this form can be completed and forwarded to the Office of the Director of Corporate Enforcement together with any supporting documentary or other evidence.

Before completing, please read the following Notes on Completion of the Report Form.

Notes on the completion of Report Form:

1. All persons/bodies reporting should answer questions 1, 2 and 15
2. In addition the following questions should be answered:

• Questions 3 to 7 should be answered by auditors reporting under (i) above i.e. the reporting of a suspected indictable offence under section 393 Companies Act, 2014.
• Questions 8 to 11 should be answered by prescribed professional bodies reporting under (ii) above i.e. the reporting of a finding of the failure of a liquidator, receiver or examiner to maintain appropriate records under Sections 688, 448 and 558 of the Company Act, 2014.
• Questions 10 and 12 to 14 should be answered by prescribed professional bodies and recognised accountancy bodies reporting under (ii) or (iii) above i.e. the reporting of reasonable grounds for the belief that an Category 1 or 2 offence under the Companies Acts has been committed by a member under Sections 688, 448, 558 and 931 of the Companies Act, 2014.

     ODCE_Indictable_Offences_Report_Form_2016.pdf

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