Companies Act 2014 section 1311

Duty of securing compliance with this Part

Section 1311 establishes who is responsible for ensuring that an external company (i.e. a company incorporated outside Ireland but operating within the State) complies with the requirements of Part 21 of the Companies Act 2014.

• The duty of compliance falls not only on the external company itself but also on the person or persons it has authorised to ensure compliance with Part 21.
• The rules on what it means for an officer to be "in default" (section 270) and the presumption that a default was permitted (section 271) apply to external companies.
• If an authorised person would not normally be regarded as an officer of the external company, they are nevertheless deemed to be an officer for the purposes of default and sanctions provisions.
• This section re-enacts Regulation 18 of the Branch Disclosure Regulations 1993 (S.I. 395 of 1993).