Results 4,541-4,560 of 14,554 for speaker:Dara Calleary

Select Committee on Jobs, Enterprise and Innovation: Companies Bill 2012: Committee Stage (5 Nov 2013)

Dara Calleary: Section 323(1) is important because it relates to remuneration. Should we look for disclosure of audit fees? There is a vagueness relating to fees charged. Does the Minister of State believe company law should be consistent with the 2006 directive on statutory audits?

Select Committee on Jobs, Enterprise and Innovation: Companies Bill 2012: Committee Stage (5 Nov 2013)

Dara Calleary: The language in section 371 is quite vague in comparison with the language in sections 367 to 369, inclusive, as to what are the limitations of an audit opinion. My worry is that the section would be used to dilute the requirements of sections 367 to 369, inclusive. Does the Minister of State have thoughts on this with regard to Report Stage?

Select Committee on Jobs, Enterprise and Innovation: Companies Bill 2012: Committee Stage (5 Nov 2013)

Dara Calleary: The provisions of section 371 refer to how an audit opinion is valid "from the date of signature" and I believe there is a lack of clarity in section 37(5) as to the meaning of what is "a true and fair view as at the date [of] the original ... financial statements", whereas section 367 is quite precise regarding dates in respect of the original statutory statement. The worry is that section...

Select Committee on Jobs, Enterprise and Innovation: Companies Bill 2012: Committee Stage (5 Nov 2013)

Dara Calleary: I also have concerns that a revised order not miss some material event that happened when the original financial statements were prepared.

Select Committee on Jobs, Enterprise and Innovation: Companies Bill 2012: Committee Stage (5 Nov 2013)

Dara Calleary: We are looking to amend section 417, as amended, on Report Stage as well.

Select Committee on Jobs, Enterprise and Innovation: Companies Bill 2012: Committee Stage (5 Nov 2013)

Dara Calleary: We propose to table amendments to all the sections in this chapter.

Select Committee on Jobs, Enterprise and Innovation: Companies Bill 2012: Committee Stage (5 Nov 2013)

Dara Calleary: Our proposed amendments will address property charges generally.

Select Committee on Jobs, Enterprise and Innovation: Companies Bill 2012: Committee Stage (5 Nov 2013)

Dara Calleary: Why?

Select Committee on Jobs, Enterprise and Innovation: Companies Bill 2012: Committee Stage (5 Nov 2013)

Dara Calleary: We can come back to this point.

Select Committee on Jobs, Enterprise and Innovation: Companies Bill 2012: Committee Stage (5 Nov 2013)

Dara Calleary: No.

Select Committee on Jobs, Enterprise and Innovation: Companies Bill 2012: Committee Stage (5 Nov 2013)

Dara Calleary: If the Minister of State is referring to the post of company secretary, surely the person should have the qualifications to serve as company secretary, given that he or she will be responsible for compliance with the legislation.

Select Committee on Jobs, Enterprise and Innovation: Companies Bill 2012: Committee Stage (5 Nov 2013)

Dara Calleary: I do not wish to delay the meeting, but it seems that an important check is being dropped. I would appreciate a briefing before Report Stage.

Select Committee on Jobs, Enterprise and Innovation: Companies Bill 2012: Committee Stage (5 Nov 2013)

Dara Calleary: The company secretary is often a director.

Select Committee on Jobs, Enterprise and Innovation: Companies Bill 2012: Committee Stage (5 Nov 2013)

Dara Calleary: I think we need to discuss the issue before Report Stage.

Select Committee on Jobs, Enterprise and Innovation: Companies Bill 2012: Committee Stage (5 Nov 2013)

Dara Calleary: No.

Select Committee on Jobs, Enterprise and Innovation: Companies Bill 2012: Committee Stage (5 Nov 2013)

Dara Calleary: We will be looking at tabling amendments to section 545 on leases for Report Stage.

Select Committee on Jobs, Enterprise and Innovation: Companies Bill 2012: Committee Stage (5 Nov 2013)

Dara Calleary: Has consultation taken place with the Department of Finance on the Construction Contracts Bill and its ability to dovetail some of the provisions in the Bill for the protection of creditors, services and so on?

Select Committee on Jobs, Enterprise and Innovation: Companies Bill 2012: Committee Stage (5 Nov 2013)

Dara Calleary: Does the protection which the Construction Contracts Bill hopes to give to subcontractors have any impact on the section?

Select Committee on Jobs, Enterprise and Innovation: Companies Bill 2012: Committee Stage (5 Nov 2013)

Dara Calleary: I thank the Minister of State.

Select Committee on Jobs, Enterprise and Innovation: Companies Bill 2012: Committee Stage (5 Nov 2013)

Dara Calleary: Will the Minister give the background to this amendment?