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Consultation

Invitation for submissions on review of time period in Section 279 of the Companies Act 2014

The Department is seeking the views of interested parties as part of its review of the time period provided for at Section 279 of the Companies Act 2014.

Section 279 allows certain companies incorporated in Ireland to prepare and file financial statements according to US Generally Accepted Accounting Principles (US GAAP).

The deadline for submissions is Friday, 16 September 2016.

See attached document below for further information.

Submissions should be sent, preferably by email, to Mr. CiarĂ¡n McLoughlin at ciaran.mcloughlin@djei.ie or alternatively, to:

Department of Jobs, Enterprise & Innovation

Earlsfort Centre

Lower Hatch St

Dublin 2

D02 PW01


Publication of submissions received

It is proposed to make the responses to this consultation paper available on the website of the Department of Jobs, Enterprise & Innovation. Any material contained in submissions made in response to this consultation that respondents do not wish to be made public in this way should be clearly identified as confidential in the submission. The Department will consult with respondents regarding such information before making a decision to disclose it either on its website or following a request under the Freedom of Information Act 2014.


Documents

Consultation Paper on the exemption at Section 279 of the Companies Act 2014
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A&L Goodbody submission
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Alkermes submission
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Certified Public Accountants submission
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Chambers Ireland submission
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Chartered Accountants Ireland submission
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Coalition for Irish International Companies (1) submission
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Coalition for Irish International Companies (2) submission
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Davy Stockbrokers submission
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Doran and Minehane submission

Eaton Corporation submission
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Ernst and Young submission
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IBEC submission
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Ingersoll Rand submission
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Irish Stock Exchange submission
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Irish Tax Institute submission
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KPMG submission
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Mallinckrodt submission
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Matheson submission
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McCann Fitzgerald submission
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Medtronic submission
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PWC submission
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Weatherford submission
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