Companies Act 2014 section 867

Period within which summary proceedings may be commenced

Section 867 sets out the extended time limits within which summary proceedings for offences under the Companies Act may be commenced, overriding the normal time limits for bringing such proceedings.

• Summary proceedings may be commenced within 3 years from the date the offence was committed.
• If the accused person is outside the State when the 3-year period expires, proceedings may be commenced within 6 months of their return.
• Proceedings may also be commenced within 3 years from the date sufficient evidence of the offence first comes to the attention of the person bringing the case — whichever deadline falls latest applies.
• A signed certificate stating when evidence came to the prosecutor's attention is accepted as valid evidence of that date without further proof of signature or identity.