Welcome additions for smaller enterprises

Gríana O’Kelly, a partner with Lavelle Solicitors’ corporate and commercial department, outlines the effects of the new Companies Act on SMEs

20th March, 2016
Gríana O’Kelly, partner, Lavelle Solicitors corporate and commercial department

The primary focus of the new Companies Act 2014 is on companies limited by shares, known as Ltd or CLS companies. These types of companies have, in practice, made up the majority of companies operating in Ireland for many years.

As well as consolidating company law, the new act introduced some changes which were beneficial to smaller enterprises. Some of these changes, such as the audit exemption for small and medium-sized companies and small group companies,...

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