Companies Act 2014 section 944C

Establishment of Corporate Enforcement Authority

Section 944C provides for the establishment of the Corporate Enforcement Authority as a statutory body responsible for corporate enforcement functions under the Companies Act 2014.

• On the designated establishment day, a body known as An tÚdarás um Fhorfheidhmiú Corparáideach (the Corporate Enforcement Authority) is formally created.
• The Authority's purpose is to perform the functions conferred on it by the Companies Act 2014.
• The detailed operational and administrative provisions governing the Authority are set out in Schedule 22 of the Act.
• The Authority replaced the former Office of the Director of Corporate Enforcement, transitioning corporate enforcement from an office-based structure to an independent statutory body.