Companies Act 2014
F587 [ Specified person not to be liable to be penalised twice for same relevant contravention
1510. (1) If the Supervisory Authority imposes a monetary sanction on a specified person and the conduct engaged in by the person that has given rise (whether in whole or in part) to the contravention concerned is an offence under the law of the State, the person shall not be liable to be prosecuted or punished for the offence under that law.
(2) The Supervisory Authority shall not impose a monetary sanction on a specified person if —
(a) the person has been charged with having committed an offence under a law of the State and has either been found guilty or not guilty of having committed the offence, and
(b) the offence involves the conduct engaged in by the person that has given rise (whether in whole or in part) to the contravention concerned. ]
Inserted (21.09.2018) by Companies (Statutory Audits) Act 2018 (22/2018), s. 51, S.I. No. 366 of 2018.