Invitation for submissions on review of time period in Section 279 of the Companies Act 2014

The Department is seeking the views of interested parties as part of its review of the time period provided for at Section 279 of the Companies Act 2014.

Section 279 allows certain companies incorporated in Ireland to prepare and file financial statements according to US Generally Accepted Accounting Principles (US GAAP).

The deadline for submissions is Friday, 16 September 2016.

See attached document below for further information.

Submissions should be sent, preferably by email, to Mr. Ciarán McLoughlin at, or alternatively, to:

Department of Jobs, Enterprise & Innovation
Earlsfort Centre
Lower Hatch St
Dublin 2
D02 PW01

Publication of submissions received:

It is proposed to make the responses to this consultation paper available on the website of the Department of Jobs, Enterprise & Innovation. Any material contained in submissions made in response to this consultation that respondents do not wish to be made public in this way should be clearly identified as confidential in the submission. The Department will consult with respondents regarding such information before making a decision to disclose it either on its website or following a request under the Freedom of Information Act 2014. 

Published by Commerce, Consumer and Competition

Topics: Company Law

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