Evolution of directors’ duties since the Companies Act 2014

This article first appeared in Irish Tax Review, Vol. 32 No. 3 (2019) © Irish Tax Institute.

The Companies Act 2014 has been in force for more than four years, and during this time there have been several developments that directors of Irish companies should be aware of. Many of these relate to accounting practice, with the Companies (Accounting) Act 2017 amending the filing requirements for various classes of Irish companies. A development in the area of financial reporting discussed in this article relates to the obligations of directors of certain large companies to report non-financial and diversity information in the directors report that forms part of the financial statements.

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