Companies Act 2014


Condition to be satisfied common to declarations referred to in section 204, 205 or 207

208. A declaration referred to in section 204, 205 or 207 shall have no effect for the purposes of this Act unless it is accompanied by a report—

(a) drawn up in the prescribed form, by a person who is qualified at the time of the report to be appointed, or to continue to be, the statutory auditor of the company; and

(b) which shall state whether, in the opinion of that person, the declaration is not unreasonable.


Editorial Notes:


Power pursuant to section exercised (1.06.2015) by Companies Act 2014 (Section 208 Report) Regulations 2015 (S.I. No. 218 of 2015), in effect as per reg. 1.