Provisions strengthening the powers of Ireland’s corporate watchdog, the Corporate Enforcement Authority (CEA), contained in the Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (2024 Act), came into operation on 3 December 2024.

Directors of regulated financial services providers face an ever-increasing array of obligations, including under the Central Bank (Individual Accountability Framework) Act 2023 (the “IAF Act”). Given the potentially serious consequences for directors if they fail to comply with their duties (e.g. fines, disqualification, imprisonment), it is vital that directors understand and can document compliance with their legal and regulatory obligations.

In December 2025, the question of whether a company director or secretary can opt to have a contact address instead of their residential address made publicly available by the Companies Registration Office (CRO) was the subject of a public consultation by the Department of Enterprise, Tourism and Employment (DETE).

The Government Legislation Programme for Spring 2024 includes a Companies (Corporate Governance, Enforcement and Regulatory Provisions) Bill that would be designed to enhance and strengthen enforcement and regulatory provisions in the Companies Act 2014 (the “2014 Act”).

The interim period of the Companies (Miscellaneous Provisions) (Covid-19) Act 2020 (Act) related to the holding of virtual meetings, including AGMs, was further extended to 31 December 2024 following Government approval.

The Companies (Miscellaneous Provisions) (Covid-19) Act 2020 (the “Covid Act”) amends the Companies Act 2014 (the “Companies Act”) and the Industrial and Provident Societies Act 1893 (the “1893 Act”), each on a temporary basis, so that, notwithstanding challenges posed by the pandemic, entities can continue to operate in compliance with relevant provisions of those Acts.

The annual deadline for employers and trustees to report share scheme activity to Revenue is fast approaching. All share scheme transactions during 2025 must be reported by 31 March 2026.

For employers, an SAYE Scheme can encourage employee engagement and improve retention. While historically a very popular scheme, following Brexit the number of licensed savings carriers in the Irish market fell and the last licensed savings carrier exited the market in early 2021. Since then, it has not been possible to establish or grant new options under a SAYE Scheme. However, with the anticipated announcement of a new licensed savings carrier before the summer, employers should reconsider the benefits of offering a Revenue approved SAYE Scheme.

Following a public consultation WRC has published a Code of Practice for Employers and Employees on the Right to Request Flexible Working and the Right to Request Remote Working.