S.I. No. 439/2001 - Companies Act, 1990 (Section 34) Regulations, 2001 Skip to content Disclaimer Feedback Helpdesk Gaeilge Léim go dtí an t-ábhar Séanadh Aiseolas Deasc chabhrach English Gaeilge English Produced by the Office of the Attorney General Táirgthe ag Oifig an Ard-Aighne Home Legislation Acts of the Oireachtas Statutory Instruments Pre-1922 Legislation Constitution External Resources Bills (Houses of the Oireachtas) Iris Oifigiúil / Official Gazette Revised Acts (LRC) Classified List of Legislation (LRC) Translations (acts.
- ie)Translations (Houses of the Oireachtas) Government Publications for Sale EU Law (EUR-Lex) FAQ Disclaimer Feedback Helpdesk Search Baile Reachtaíocht Achtanna an Oireachtais Ionstraimí Reachtúla Reachtaíocht Réamh-1922 Bunreacht Acmhainní Seachtracha Billí (Tithe an Oireachtais) Iris Oifigiúil Achtanna Athbhreithnithe (CAD) (An Coimisiún um Athchóiriú an Dlí) Liosta Rangaithe Reachtaíochta Aistriúcháin (achtanna.
- ie)Aistriúcháin (Tithe an Oireachtais) Foilseacháin Rialtais ar Díol Dlí AE (EUR-Lex) CCanna (Ceisteanna Coitianta) Séanadh Aiseolas Deasc chabhrach Cuardach TitleTeideal Year(
- s)or rangeBliain nó blianta nó raon TypeCineál All Legislation Acts Statutory Instruments Advanced SearchCuardach Casta HomeBaile Statutory InstrumentsIonstraimí Reachtúla 2001 S.I. No. 439/2001 - Companies Act, 1990 (Section 34) Regulations, 2001 S.I. No. 439/2001 - Companies Act, 1990 (Section 34) Regulations, 2001 AmendmentsLeasuithe I, Noel Treacy, Minister of State at the Department of Enterprise, Trade and Employment, in exercise of the powers conferred on my by section 3
(3)of the Companies Act, 1990 (No. 33 of 1990), as adapted by the Enterprise and Employment (Alteration of Name of Department and Title of Minister) Order, 1997 ( S.I. No. 305 of 1997 ), and the Enterprise, Trade and Employment (Delegation of Ministerial Functions) Order, 1998 ( S.I. No. 265 of 1998 ), make the following Regulations:
- These Regulations may be cited as the Companies Act, 1990 (Section 34) Regulations,
- These Regulations come into operation on the 1st day of October,
- The form of report of an independent person set out in the Schedule to these Regulations is prescribed for the purposes of section 34
(4)of the Companies Act, 1990 (No. 33 of 1990) (inserted by section 78 of the Company Law Enforcement Act, 2001 (No. 28 of 2001)). SCHEDULE Form of report of independent person for the purposes of section 34 of Companies Act, 1990 *
- I am / __________ [name of firm] is an independent person who, at the time of this report, is qualified to be appointed the auditor of __________ [name of company] *
- I am / __________ [name of firm] is an independent person who, at the time of this report, is the auditor of __________ [name of company] and is qualified to continue to be such auditor.
- I/We have examined the statutory declaration made for the purposes of section 34 of the Companies Act, 1990 , on __________, 20__________, by __________, being the directors/a majority of the directors of __________ [name of company], a copy of which is appended to this report.
- The directors aforesaid are responsible under the said section 34 for the making of the statutory declaration.
- It is my/our responsibility, as an independent person, to form an opinion, based on my/our examination of the statutory declaration, accounting records of __________ [name of company] and explanations provided to me/us by directors and officers of the company, as to whether the statutory declaration is reasonable.
- I/We also examined the evidence available to support the statutory declaration that I/we considered appropriate and I/we have ascertained from the directors the steps taken by them to ensure that the declaration complies with the said section 34 and that the statement contained in it pursuant to subsection
(3)(f) of the said section 34 is reasonable.
- In my/our opinion the statutory declaration is reasonable. Signature/Signatures ________________ Date ________________ GIVEN under my Official Seal 25th September,
- NOEL TREACY Minister of State at the Department of Enterprise, Trade and Employment EXPLANATORY NOTE (This note is not part of the Instrument and does not purport to be a legal interpretation) These Regulations set out the form of the report of the independent person which is required under section 34
(4)of the Companies Act, 1990 , as amended, to accompany a statutory declaration under section 34 of the Companies Act, 1990 , as amended. * delete as appropriate * delete as appropriate Privacy Statement Accessibility European Legislation Identifier (PDF) Open Data License Ráiteas Príobháideachais Inrochtaineacht Aitheantóir Eorpach Reachtaíochta (ELI) Ceadúnas Sonraí Oscailte Liosta Fianán © Government of Ireland. Oireachtas Copyright Material is reproduced with the permission of the Houses of the Oireachtas © Rialtas na hÉireann. Atáirgtear ábhar faoi Chóipcheart le cead ó Thithe an Oireachtais