Companies Act 2014 section 792

Information, books or documents may be disclosed to competent authority

Section 792 authorises the Corporate Enforcement Authority to share company information, books or documents with a wide range of official bodies and overseas authorities without the company's consent, provided the disclosure serves specified regulatory or enforcement purposes.

• The Corporate Enforcement Authority may disclose company information obtained through its investigative powers to any "competent authority" without the company's consent, where the Authority considers it necessary for purposes specified in section 944P(3).
• Competent authorities include a broad range of Irish bodies such as the Minister, the Revenue Commissioners, the Central Bank, the Registrar, the Criminal Assets Bureau, the Data Protection Commission, and any court of competent jurisdiction.
• The list also covers insurance supervisory authorities, the Charities Regulatory Authority, the Competition and Consumer Protection Commission, the Insolvency Service of Ireland, the Office of the Protected Disclosures Commissioner, and the Registrar of Beneficial Ownership, among others.
• Overseas authorities with functions relating to investigating or prosecuting similar offences, assessing or collecting taxes and duties, or carrying out equivalent regulatory functions are also included as competent authorities.