Companies Act 2014 section 23

Additional statement to be furnished in certain circumstances

Section 23 requires a person named as a director in the incorporation documents who is disqualified from acting as a director or secretary in another country to deliver a separate signed statement to the Registrar disclosing that disqualification.

• A proposed director who is disqualified under the law of any other state from acting as a director or secretary must provide an additional statement alongside the incorporation documents
• This additional statement must be a separate document, signed by the disqualified person or authenticated in the prescribed manner
• The statement must specify the jurisdiction where the disqualification applies, the date it took effect, and how long it lasts
• This requirement ensures transparency when persons disqualified abroad seek to become directors of Irish companies