Directors’ Compliance Statements – a new requirement

Directors' Compliance Statements - Crowe Horwath

The Companies Act 2014 introduced new legislation in respect of a Directors’ Compliance Statement that must be included as part of the Directors’ Report.

Directors of every public limited company (“PLC”) together with every company limited by shares (“LTD”), designated activity company (“DAC”) and guarantee company (“CLG”) which has turnover for the year in excess of €25 million and a balance sheet total that exceeds €12.5 million, must complete a Directors’ Compliance Statement.

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