Companies Act 2014 section 791

Information, books or documents may be disclosed for certain purposes

Section 791 sets out the circumstances in which the Corporate Enforcement Authority may publish or disclose company information, books or documents obtained during investigations, without the company's consent.

• Information obtained from a company under the Authority's investigative powers may be disclosed without the company's consent if the Authority considers it necessary for specified purposes.
• Permitted purposes include investigating or prosecuting offences under company law, tax law, banking law, insurance law, and offences involving management misconduct or misuse of company property.
• Disclosure is also allowed for assessing or collecting tax liabilities, assisting government ministers, supporting professional bodies' disciplinary processes, and facilitating the work of tribunals, commissions of investigation, the Irish Takeover Panel, the Competition Authority, and Oireachtas committees.
• Further permitted purposes include complying with procedural fairness requirements towards persons under investigation, dealing with inspector reports, instituting winding-up proceedings, and proceedings relating to entry and search of premises or disqualification orders.