Companies Act 2014


Offence of fraudulently parting with, altering or making omission in book or document

878. An officer of a company shall be guilty of a category 2 offence who—

(a) fraudulently parts with, alters, or makes an omission in any book or document affecting or relating to the property or affairs of the company, or

(b) is a party to the fraudulent parting with, fraudulent altering or fraudulent making of an omission in any such book or document.


Modifications (not altering text):


Application of section extended (12.03.2015) by Irish Collective Asset-management Vehicles Act 2015 (2/2015), s. 178(4), S.I. No. 85 of 2015; this section commenced (1.06.2015) by Companies Act 2014 (Commencement) Order 2015 (S.I. No. 169 of 2015).

General Offences

180. (1) Section 876 (1) and (3), 877 and 878 of the Companies Act 2014 , and other provisions of that Act relating to those provisions, have effect as if—

(a) the references to a company included an ICAV, and

(b) the references to that Act included this Act.

(2) In its application in relation to the provisions mentioned in subsection (1) as they have effect in accordance with that subsection, section 865 of the Companies Act 2014 has effect as if the reference to the Director of Corporate Enforcement included the Bank.