Companies Act 2014


F838[Filing of financial statements by investment company

1401A. (1) An investment company shall, once in every year after the expiration of its first financial year, deliver to the Registrar, in the prescribed manner, copies of the documents referred to in subsection (2) not later than 11 months after the end of the companys financial year.

(2) The documents are as follows, namely:

(a) the statutory financial statements of the company for the financial year;

(b) the directors report for the financial year;

(c) the statutory auditors report on those financial statements and that directors report.

(3) The reference in subsection (1) to a copy of a document is a reference to a copy that satisfies the following conditions:

(a) it is a true copy of the original save for the difference that the signature or signatures on the original, and any date or dates thereon, shall appear in typeset form on the copy;

(b) it is accompanied by a certificate of a director and the secretary of the company, that bears the signature of the director and the secretary in electronic or written form, stating that the copy is a true copy of the original (and one such certificate relating to all of the documents mentioned in subsection (1) suffices and the foregoing statement need not be qualified on account of the difference permitted by paragraph (a) as to the form of a signature or of a date).

(4) Section 376 shall apply to an investment company as if the following subsection were substituted for subsection (1):

"(1) This section has effect where the directors of an investment company have prepared revised financial statements or a revised directors report under F839[section 366] and a copy of the original statutory financial statements or directors report, has been delivered to the Registrar under section 1401A.".

(5) If an investment company fails to comply with the requirements of this section, the company and any officer of it who is in default shall be guilty of a category 3 offence.

(6) In subsection (5), "officer" includes any shadow director and de facto director.]




Inserted (9.06.2017) by Companies (Accounting) Act 2017 (9/2017), s. 86, S.I. No. 246 of 2017, art. 3, subject to transitional provision in art. 4.


Substituted (21.09.2018) by Companies (Statutory Audits) Act 2018 (22/2018), s. 49, S.I. No. 366 of 2018.

Editorial Notes:


Power pursuant to section exercised (16.07.2018) by Companies Act 2014 (Forms) (No. 2) Regulations 2018 (S.I. No. 242 of 2018), in effect as per art. 1(2).


The section heading is taken from the amending section in the absence of one included in the amendment.