Companies Act 2014 section 939

Supervisory Authority's seal and instruments

Section 939 deals with the legal recognition of the official seal of the Irish Auditing and Accounting Supervisory Authority (IAASA) and the presumption of authenticity for documents bearing that seal.

• Courts must take judicial notice of the Supervisory Authority's seal, meaning they automatically recognise it without requiring separate proof of its validity.
• Any document that appears to have been issued by the Supervisory Authority and bears its official seal is presumed to be a genuine instrument of the Authority.
• The seal must appear to be authenticated in accordance with the Supervisory Authority's articles of association for this presumption to apply.
• A sealed document is accepted as evidence of its authenticity without further proof, unless someone provides evidence to the contrary.