TWO INDIVIDUALS SENT FORWARD FOR TRIAL ON INDICTMENT FOR ALLEGED COMPANY LAW OFFENCES
Arising from an investigation conducted by the Corporate Enforcement Authority (CEA), a male and a female appeared before Dublin District Court at the Criminal Courts of Justice, Parkgate Street, Dublin on 6 January in relation to alleged company law offences.
Mr. Alan Harford and Ms. Lorraine Harford, both with addresses in Strokestown, Co. Roscommon, appeared before Judge Michèle Finan charged with five offences each of failing to keep adequate accounting records contrary to section 281 of the Companies Act 2014. The charges relate to a CEA investigation into the affairs of Northsidemotorpark Limited.
Detective Garda Darren Bourke, on secondment to the CEA, gave evidence of arrest, charge, caution, and DPP directions of prosecution on indictment.
Mr. and Ms. Harford were remanded on continuing bail to the 9 March 2026 sitting of the Dublin District Court at the Criminal Courts of Justice, Parkgate Street, Dublin to allow for preparation of the Book of Evidence.
Each alleged offence carries a maximum penalty, upon conviction, of a fine not exceeding €500,000 or a term of imprisonment not exceeding 10 years, or both.
CORPORATE ENFORCEMENT AUTHORITY
7 January 2026
ENDS/
For media enquiries, please contact:
Mr. Shane O’Mahony
Senior Communications Manager
media@cea.gov.ie
087 7452409
NOTE FOR EDITORS
Corporate Enforcement Authority
The Corporate Enforcement Authority (CEA) is Ireland’s company law enforcement agency. The CEA’s functions include to:
- promote compliance with company law,
- investigate instances of suspected breaches of company law,
- take appropriate enforcement action in response to identified breaches of company law,
- supervise the activities of liquidators of insolvent companies, and
- operate a regime of restriction and disqualification in respect of directors of insolvent companies.
The CEA discharges its mandate to promote compliance with company law through a range of activities, including developing and publishing accessible guidance materials and through its outreach activities.
The CEA’s enforcement remit is both civil and criminal in nature and, in discharging that mandate, the CEA has at its disposal an extensive suite of statutory powers including:
- the power to require the production of documents, including electronic documents, by companies and relevant third parties,
- powers of search and seizure,
- the power of arrest, i.e., by CEA officers who are seconded members of An Garda Síochána, and
- powers to request the courts to order certain additional investigative measures.
The CEA is a multi-disciplinary agency whose staff complement includes, amongst others, accounting and legal professionals, seconded members of An Garda Síochána and digital forensics experts.
Requirement to keep adequate accounting records
281 of the Companies Act 2014 provides that a company shall keep or cause to be kept adequate accounting records.
The offences in this matter are considered Category 1 offences by virtue of Section 286(2)(b) and (4) of the Companies Act 2014.