Noel Grealish (Galway West, Independent)
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119. To ask the Minister for Finance the number of officers of companies who have been prosecuted for causing a company to fail to keep proper books of account within the meaning of section 202 of the Companies Act 1990 in which a period of six years or more has expired from the last date that the company is alleged to have failed to keep proper books of account and the commencement of the prosecution, between the years 2007 to 2016, inclusive; the number of these prosecutions that have proceeded summarily in the District Court; the number of these prosecutions that have proceeded upon indictment in the Circuit Criminal Court; and if he will make a statement on the matter. [9278/17]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by Revenue that they do not prosecute for offences under the Companies Act. This is a matter for the Director of Corporate Enforcement.