Seanad amendment No. 86: Section 335: In page 326, between lines 8 and 9, to insert the following:“(5)Whenever a company has availed itself of the audit exemption in respect of a financial year, the company shall, if required by the Director of Corporate Enforcement to do so⁠— (a) give to the Director such access to and facilities for inspecting and taking copies of the books and documents of the company, and (b) furnish to the Director such information, as the Director may reasonably require for the purpose of satisfying himself or herself that the company did, in respect of that financial year, comply with section 358*or 359, as appropriate. (6) If a company fails to comply with a requirement under subsection (5), the company and any officer of it who is in default shall be guilty of a category 4 offence.”.

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