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We encourage members of the public to submit complaints and expressions of concern to us where there may be indications of breaches of company law.

In order to ensure that you provide us with the information that we need to review your complaint or expression of concern, we ask you to read carefully, and then complete, our Complaint Form. Once completed, you should send your Complaint Form to complaints@cea.gov.ie.


Protected disclosures are governed by the Protected Disclosures Act 2014. A protected disclosure is a particular type of complaint or expression of concern, i.e.:

    • it is a disclosure of “relevant information”;

    • it is made by a “worker” (as defined by the Protected Disclosures Act 2014);

    • it is made in a particular manner.


Where a valid protected disclosure is made, the maker of the disclosure enjoys certain protections, as provided for by the Protected Disclosures Act 2014.

However, not every complaint or expression of concern is a protected disclosure and, as such, the protections provided by the Act will not apply to every instance. If in doubt as to whether a proposed disclosure to the CEA is likely to meet the definition of a protected disclosure, we strongly advise that you seek independent legal advice.

Relevant information

Information is relevant information if:

    • in the reasonable belief of the worker, it tends to show one or more relevant wrongdoings; and

    • it came to the attention of the worker in connection with the worker’s employment.

Relevant wrongdoings

The following are among the relevant wrongdoings included in the Act:

    • that an offence has been, is being or is likely to be committed;

    • that a person has failed, is failing or is likely to fail to comply with any legal obligation (other than one arising under the worker’s contract of employment etc.);

    • that an unlawful, or otherwise improper use of funds or resources of a public body, or of other public money, has occurred, is occurring or is likely to occur;

    • that information tending to show any matter falling within the above has been, is being or is likely to be destroyed.

Making of protected Disclosures to the CEA

The CEA is a prescribed person for the purposes of the Protected Disclosures Act 2014. For a disclosure to the CEA to be regarded as a protected disclosure:

    • it must be made by a “worker” (as defined in the Protected Disclosures Act 2014);

    • the “worker” making the disclosure must reasonably believe:

      • that the relevant wrongdoing falls within the description of matters in respect of which the CEA has been prescribed; and

      • the information disclosed, and any allegation contained in it, are substantially true.

Matters in respect of which the CEA has been prescribed

The CEA has been prescribed as a recipient of protected disclosures in respect of all matters relating to its functions under section 944D of the Companies Act 2014.

Protected disclosures, which should be marked as "Confidential", can be sent to us by post or by email to protected.disclosures@cea.gov.ie.

Further information on making a protected disclosure to the CEA can be found in our Protected Disclosures Policy.


All complaints, expressions of concern and protected disclosures are treated in accordance with our statutory confidentiality obligations.

Annual Reporting

Section 22 of the Protected Disclosures Act 2014 provides that every public body shall prepare and publish, not later than 30 June each year, a report in relation to the immediately preceding year in a form which does not enable the identification of the persons involved. The CEA publishes its report in its Annual Report each year.