Companies Act 2014 section 944T

Annual report

Section 944T requires the Corporate Enforcement Authority to prepare and publish an annual report on its activities, sets out the timeline for submission to the Minister, and governs the sharing of information between the Authority and the Minister.

• The Authority must prepare an annual report within 4 months of each financial year end and submit it to the Minister, who lays it before the Oireachtas
• If the first reporting period would cover less than 6 months, it may be combined with the next full financial year into a single report
• The Minister may direct what information the report must contain, but the Authority is not required to include anything that could prejudice the performance of its functions
• Once laid before the Oireachtas, the annual report must be published on the Authority's website as soon as practicable