Dara Calleary (Mayo, Fianna Fail)
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The Corporate Enforcement Authority (CEA) is an independent statutory agency equipped with significant enforcement powers required to carry out its statutory functions; to enforce and encourage compliance with company law, to investigate suspected offences under the Companies Act 2014, to prosecute detected breaches of the Companies Act and to refer cases to the Director of Public Prosecutions on indictment.

The CEA receives information regarding suspected breaches of company law from a variety of sources. In accordance with the Companies Act 2014, certain parties, such as liquidators and auditors, have mandatory reporting obligations to the CEA. The CEA also receives information relevant to its remit from other statutory bodies such as An Garda Síochána, the Central Bank of Ireland, and the Revenue Commissioners. The CEA is also a prescribed body for the purposes of the receipt of protected disclosures.

In addition, the CEA actively encourages members of the public to submit complaints and expressions of concern where information comes to their attention that might suggest a breach of company law.

Any party, including a Committee of the Oireachtas, or indeed an individual Parliamentarian, can make a referral to the CEA of information suggestive of a breach of company law having occurred. Complaints, which should to the extent possible be supported by relevant supplementary information, can be referred to the CEA by email (complaints@cea.gov.ie or oireachtas@cea.gov.ie) or in writing. A Compliant Form is available, which can be accessed on the CEA’s website www.cea.gov.ie

The CEA operates under a statutory duty of confidentiality. All complaints and expressions of concern received are treated in accordance with the CEA’s statutory confidentiality obligations. As such, the CEA does not ordinarily correspond with complainants regarding their complaint (unless further information is required) or offer updates on the progress of investigations.