Companies Act 2014 section 944P

Confidentiality of information

Section 944P establishes the rules governing the confidentiality of information obtained by the Corporate Enforcement Authority, including who is bound by those rules, what exceptions apply, and the penalty for breach.

• No person may disclose information obtained by the Authority that is not already publicly known, unless the disclosure is made in accordance with law — and this obligation applies to current and former Members and officers of the Authority.
• The Authority may authorise disclosure where it considers the information is needed for a purpose specified in section 791(a) to (m), for a competent authority (as defined in section 792(2)) to carry out its functions, or for the Authority's own functions.
• Information may also be disclosed to a member of An Garda Síochána where the Authority is of the opinion that it may relate to the commission of an offence other than an offence under the Companies Act 2014.
• A person who breaches these confidentiality requirements commits a category 2 offence.