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Info on the new Companies Act

We intend to provide more guidance on this new Act over the coming months, but for now take note that :- The Main Changes under the act are Introduction of five main types of companies, i.e. Private Company Limited by … Continue reading

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Company Conclusion – notes for law and accounting students

“Companies unlike humans don’t always die”   Receivership = receiver – a person legally appointed to enable a creditor obtain payment for a debt owed to that creditor. Mainly appointed by chargeholder, but there are what’s known as equitable receivers, … Continue reading

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Company Meetings – a law note for accounting and law students

Shareholders meetings = general meetings – (elect chairperson) Member = Shareholder → allows a discussion on activities of company and also allows fundamental decisions.     A.G.M. = must have one every year (see list & explanation) E.G.M. = any … Continue reading

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ALLERGEN INFORMATION …… IT’S THE LAW

From December 2014, the E.U. has listed 14 food allergens that must appear on all menus. All Food Businesses, need to provide information about the allergenic ingredients used in food sold or provided by them.  It must be provided in … Continue reading

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Auditors and Company Accounts – notes for accounting and law students

Auditor = an external independent person appointed by a company to prepare an independent report on the financial affairs of the company and to present it to members at the A.G.M. (also useful for creditors and investors) – [also set … Continue reading

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Holidays can be earned even whilst sick – proposed in new Workplace Relations Bill 2014

The Workplace Relations Bill 2014 includes a provision which will amend section 19 of the Organisation of Working Time Act 1997, with the effect that where an employee has been absent from work by reason of certified illness, he/she shall be … Continue reading

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Management of Companies – notes for accounting and law students

 Shareholders have delegated decision making powers to a group of people known as Board of Directors. The Board, in turn, can delegate its powers/duties to individual directors e.g. finance to finance director, sales to sales director Director not defined by … Continue reading

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Company Finance – notes for accounting and law students

Finance provided to a company at start and during its life = Capital Capital has several meanings e.g. working capital = net worth of company seen in the balance sheet Generally, capital = money to do something with = funding … Continue reading

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Company Formation – notes for accounting and law students from Holland Condon solicitors

REGISTRATION OF COMPANY To trade company must register and incorporate in the Companies Registration Office ( = CRO à head of which is called “Registrar of Companies” Companies Acts 1963 → onwards ….. Consolidated Act in 2014 to incorporate must … Continue reading

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Law of partnerships – law notes for accounting and law students

It’s a very common type of business organisation/structure used – small businesses Definition = the relationship that subsists between persons ( = minimum of 2 people) carrying on a business (= trade/profession) in common (= together) with a view to … Continue reading

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