Important amendments to the prescribed format of liquidators Section 682 reports to the CEA with effect from 1 October 2023  

The Minister of State at the Department of Enterprise, Trade and Employment, Dara Calleary, TD, has signed into law the Companies Act 2014 (Section 682) Regulations 2023 (S.I. No 474 of 2023) (the Regulations).

The purpose of these Regulations is to prescribe the form of the liquidator’s report to the Corporate Enforcement Authority for the purposes of section 682(2) of the Companies Act 2014.

The associated Regulations can be accessed at pdf (irishstatutebook.ie)